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Case Law Details

Case Name : Vodafone India Services Pvt Ltd Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2009-10
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Vodafone India Services Pvt Ltd Vs DCIT (ITAT Mumbai)

ITAT Mumbai held the goodwill arising on business reorganization i.e. amalgamation, slump sale, demerger etc. is a depreciable intangible asset under section 32 of the Income Tax Act.

Facts- The assessee company M/s Vodafone India Services Pvt. Ltd. is engaged in the business of Information Technology Enabled Services (ITES) such as Call Centre.

Notably, TPO had made a transfer pricin

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