VATSALA SHENOY vs. JT.COMMISSIONER OF INCOME TAX
C.A. No.-001234-001234 - 2012Supreme Court18 Oct 2016
Section 260Section 583(4)(a)
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
76.60
70,47,10,000
9,75,54,390
Total
100.00
92
