business and not goodwill. It was also held
that when the Revenue alleges that it is goodwill and not trademarks etc.
that is transferred ... negative and it was held that the assets are self-generated
and would not attract capital gains. The decision of the Tribunal has been
accepted
J.K. Industries Ltd. And Anr. vs Union Of India (Uoi) And Ors. on 19
S.P. Gupta vs Union Of India & Anr on 30 December, 1981
Bench: P
Ashoka Kumar Thakur vs Union Of India & Ors on 10 April, 2008
Author: K
Islamic Academy Of Education And ... vs State Of Karnataka And Others on 14 August, 2003
S.P. Gupta vs President Of India And Ors. on 30 December, 1981
Equivalent citations
Supreme Court Advocates-On-Record ... vs Union Of India on 16 October, 2015
Author: Jagdish
Vodafone International Holdings B.V vs Union Of India & Anr on 20 January, 2012
Charan Lal Sahu Etc. Etc vs Union Of India And Ors on 22 December, 1989
Society For Un-Aided P.School Of Raj vs U.O.I & Anr on
