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AO wasn’t justified in substituting value of goodwill with trademark if there was no basis to substitute it
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Corporate Tax
AO wasn’t justified in substituting value of goodwill with trademark if there was no basis to substitute it
Posted on
on
July 13, 2018
Tenet Tax Daily July 13 2018
By
tenettax-team
Corporate Tax
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Reassessment on basis of disallowance in succeeding years was unjustified if there was no disclosure failure
ITAT couldn’t levy minimum penalty other than what was prescribed in statutory provisions: HC
