Assessee's Unique Goodwill Accounting Method Rejected, Leading to Denied Depreciation Claim and Confirmed Additions.

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....Depreciation on Goodwill - inflated value of goodwill - the assessee has followed a different method for accounting goodwill in books of accounts, so as to claim higher depreciation, although such method has been followed in accordance with prescribed accounting standard. - Claim of the assessee rejected - Additions confirmed.....