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Case Law Details

Case Name : M/s CLC & Sons Pvt. Ltd., Vs ACIT (ITAT Delhi)
Appeal Number : ITA No.1976/Del/2006
Date of Judgement/Order : 19/07/2018
Related Assessment Year : 2001-02
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CLC & Sons Pvt. Ltd Vs. ACIT (ITAT Delhi) (Special Bench)

Hon’ble Summit court in CIT vs. Smifs Securities Ltd. (2012) 348 ITR 302 (SC) in which it has been held: “that goodwill will fall under the expr

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