THE ACIT CEN-CIRCLE, KOTTAYAM vs. SMT.GRACY BABU, ADOOR P.O.
In the result, the appeals of the assesses in ITA no
ITA 239/COCH/2019[2011-12]Status: DisposedITAT Cochin30 Sept 2019AY 2011-12
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
2)
thereof clarifies that for the purposes of sections 48 and 49. "cost of acquisition" in
relation to a capital asset, being goodwill of a business or a trade mark or brand
name associated with a business or a right to manufacture, produce or process any
I.T.A. Nos.27-35/Coch/2019,
54&55/Coch/2019,
208-213/Coch/2019,
238&239/Coch/2019,
207/Coch/2019
& 304-310/Coch/2019
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