Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed

CIT Vs Zydus Lifesciences Ltd (Gujarat High Court) Transfer of Trademark Not Business Goodwill Reason Rs.29.10 Crore Receipt Held Not Taxable; Prospective Section 55 Amendment Reason Self-Generated Trademark Transfer Escapes Capital Gains Tax for Earlier Years; No Transfer of Entire Business Goodwill Reason Assignment of Trademarks Alone Not Chargeable to Tax; DCF Valuation Method Not Reason to Treat Trademark Transfer as Goodwill Sale, Court Holds; Section 28(iv) and Section 41(1) Not Applicable Reason Trademark Assignment Receipt Not Business Benefit; Trademark and Business Goodwill Are Dist...