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Case Law Details

Case Name : Rentokil India Pvt. Ltd. Vs DCIT (ITAT Chennai)
Related Assessment Year : 2013-14
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Rentokil India Pvt. Ltd. Vs DCIT (ITAT Chennai)

The issue under consideration is whether the assessee is correct in claiming depreciation on customer list and goodwill by considering it as intangible asset?

In the present case, the assessee was engaged in the business of providing pest control services. It had acquired business of M/s. Maykar Pest Control by entering into a Business Transfer Agreement (BTA). It claimed depreciation on customer list and goodwill at the rate

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