DCIT Vs Nirma Limited (ITAT Ahmedabad)
Case ke facts
Nirma Limited ka case tha. Company ne goodwill par depreciation claim kiya aur captive electricity aur steam supply ka value decide kiya. Department ne is valuation ko challenge kiya tha.
Mudda (Issue)
Kya goodwill par depreciation aur captive electricity/steam ka value sahi tariqe se decide hua hai?
Faisla (Held)
ITAT Ahmedabad ne company ka claim uphold kiya aur department ki appeal radd kar di. Goodwill par depreciation aur captive supply ka benchmarking theek maana gaya.
Practical takeaway
Agar company ne goodwill par depreciation claim kiya hai ya captive supply ka benchmarking properly kiya hai, toh department ki challenge bikhar sakti hai. Sab records aur calculation working tayyar rakho.
Original report: TaxGuru
Aapke case mein bhi aisa hi mudda hai?
CGA ki team notice, appeal aur department proceedings mein kaam karti hai. Documents ke saath baat kariye.
WhatsApp par poochiyeIncome tax notice ka jawabAur Income Tax faisle
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-07.