ASSISSTANT COMMISSIONER OF INCOME CORPORATE CIRCLE 1-1, CHENNAI vs. FL SMIDTH PRIVATE LIMITED, KANCHIPURAM

3(b) to Section 32(1) of the Act.\nOne more aspect needs to be highlighted. In the present case, the\nAssessing Officer, as a matter of fact, came to the conclusion that no\namount was actually paid on account of goodwill. This is a factual finding.\nThe Commissioner of Income Tax (Appeals) [`CIT(A)', for short] has\ncome

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

Bench: Shri Mahavir Singhand Shri G. Manjunatha