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Search Results for Tag : Goodwill

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ITAT Mumbai Allows Depreciation on Goodwill Resulting from Acquisition of Business Unit(28.01.2020)

Income Tax Appellate Tribunal (ITAT) Mumbai has allowed depreciation on goodwill resulting from the acquisition of Business Unit of Lee & Muirhead Pvt.....

Tags : Income Tax Appellate Tribunal, Depreciation on Goodwill



Del. HC: Goodwill/Reputation Acquired After ‘Terminus Ad Quem’ is of No Consequence(02.01.2024)

Delhi High Court has observed that terminus ad quem, by which date the plaintiff has to prove the acquisition of the requisite goodwill for a plea of .....

Tags : Delhi High Court, Goodwill, Terminus Ad Quem



Sale of Client Relationship and Goodwill by CA Firm Constitute Capital Gain: ITAT(10.04.2019)

Income Tax Appellate Tribunal (ITAT), Delhi bench has held that sale of client relationship and goodwill by firm is capital asset under section 2(14),.....

Tags : ITAT, CA Firm, Sale of Client Relationship and Goodwill



Delhi HC: Prior Use in One Jurisdiction Would Not Entitle User to Exclusive Rights in Other Dominion(23.04.2020)

Delhi High Court has denied interim injunction in an Application wherein the Plaintiff, while not having business operations in India could also not p.....

Tags : Delhi High Court, Goodwill in One Jurisdiction



Bom. HC: For Exemption Under Notification u/s 15(1) of Bombay Rent Act, Purchase of Goodwill is Must(10.10.2024)

Bombay High Court has observed that in order to obtain the benefit under notification issued by the State Government under Section 15(1) of the Bombay.....

Tags : Bombay High Court, Bombay Rent Act, Goodwill



SC: Plaintiff Must Prove Sale/Advertisement Expenses to Establish Goodwill in Passing Off Suit(18.09.2023)

Supreme Court has held that in a suit for passing off, plaintiff must prove the figures of sales and expenditure incurred on the advertising and promo.....

Tags : Supreme Court, Passing Off, Goodwill



Delhi HC: Fees Paid by ‘Remfry & Sagar’ to Acquire Goodwill is Expense Deductible u/s 37 of IT Act(04.02.2025)

Delhi High Court has observed that to acquire the goodwill vested in a company run by the family members, the fees paid by law firm Remfry & Sagar sha.....

Tags : Delhi High Court, Goodwill, Section 37



ITAT, Ahmedabad: Transaction Not Colorable Because Assessee Claimed Depreciation on Goodwill(19.11.2020)

Income Tax Appellate Tribunal (ITAT), Ahmedabad has held that the transaction cannot be regarded as a colorable device merely on the basis that assess.....

Tags : Income Tax Appellate Tribunal, Depreciation on Goodwill



Del. HC: “Goodwill” for Purposes of Passing off, is in the Name Under Which Business Is Done(02.07.2025)

Delhi HC has observed that the concept of “goodwill”, for the purposes of passing off, is in the name under which the business is carried out. Even if.....

Tags : Delhi High Court, Passing off, Goodwill



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