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The High Courts of Bombay and Delhi had rendered two opposing verdicts on the issue. One view favoured the Revenue while the other one was in favour of the Mobile Service Providers.
ITAT noted that Parliament had taken due note that the Supreme Court had held that the goodwill arising on business reorganization i.e. amalgamation, slump sales, demerger etc. is a depreciable intangible asset under Section 32 of the Act.
by Indruj Singh Rai† and Hardeep Singh Chawla††
Cite as: 2021 SCC OnLine Blog Exp 75
TOP STORIES Maintenance of wife|Husband doesn’t have to pay maintenance in each of the proceedings under different Maintenance laws [Explainer on Supreme
Supreme Court: The 3-judge bench of SA, Bobde, CJ* and AS Bopanna and V. Ramasubramanian, JJ has directed telecom giants Bharti Airtel
Supreme Court: In some relief to the financially stressed telecom giant Vodafone Idea, the bench of UU Lalit and Vineet Saran, JJ
Supreme Court: The bench of Arun Mishra and MR Shah, JJ has dismissed a petition filed by Vodafone against the levy of
Supreme Court: A Bench comprising of A.K. Sikri and Ashok Bhushan, JJ. dismissed an appeal filed against the judgment of Bombay High Court