Justice Dharmesh Sharma
Smuggling Of Gold – An Infraction Of Condition For Import Would Also Fall Within Ambit Of Sec 2(33)...
While highlighting that smuggling of gold into India causes a cascading effect on the economy of the country, which is obviously preceded by payment...
Depreciation Is Permissible On Goodwill Acquired Without Actual Payment Made During Acquisition:...
The Delhi High Court has observed that goodwill is an intangible asset under Explanation 3 to Section 32 (1) of the Income Tax Act, 1961 (Act)....