Additional/Joint/Deputy/Assistant Commissioner of Incometax/Income-tax Officer v. Mylan Laboratories Ltd.
137 Taxmann.com 178High Court2022#1890 most cited
What is Additional/Joint/Deputy/Assistant Commissioner of Incometax/Income-tax Officer v. Mylan Laboratories Ltd. authority for?
Goodwill arising on amalgamation is entitled to depreciation. This principle is established by multiple High Court decisions.
60
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2026.
Also referred to as
Mylan Laboratories Ltd · goodwill · amalgamation · depreciation · section 32 · company law · income tax act · corporate restructuring · taxability