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Technical proprietary information and pre-qualification rights obtained by assessee cannot be treated as goodwill and assessee is entitled to depreciation on these two items of intangible assets
Case Law Details
- Case Name
- Assistant Commissioner of Income-tax v. Best & Crompton Engg. Projects Ltd. (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2002-03 to 2005-06
- Courts
- All ITAT, ITAT Chennai
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IN THE ITAT CHENNAI BENCH ‘D’
Assistant Commissioner of Income-tax v. Best & Crompton Engg. Projects Ltd.
IT APPEAL NOS. 1675 TO 1678 (MAD.) OF 2008
[ASSESSMENT YEARS 2002-03 TO 2005-06]APRIL 20, 2011
K.E.B. Rengarajan for the Appellant. S. Subramaniam for the Respondent.
ORDER
1. The above four appeals filed by the Revenue, for assessment years 2002-03 to 2005-06, are directed against the common order dated 27-5-2008 passed by the ld. CIT(A)-VIII, Chennai. In all these appeals almost identical issues are involved, therefore, for the sake of convenience and brevity, we are de...
