VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
2.
Buildings as per H.S. Seshagiri
– Registered Valuer
4.10
3,80,00,000
56,06,646
3.
Plant & Machinery estimated
on the basis of Swamy & Rao's
Report
0.30
25,00,000
4.
Goodwill – being balancing
figure remaining out of total
figure of 92,00,00,000 also
being almost same figure if
super profit method is adopted