While granting the deduction claim under Section 54EC of the Income Tax Act to a Chartered Accountants Firm, the Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the sale of client relationship and goodwill by the firm was of capital asset under section 2(14), which is chargeable to tax under the […]
The post Sale of Client Relationship and Goodwill by CA Firm constitute ‘Capital Gain’: ITAT [Read Order] appeared first on Taxscan | Simplifying Tax Laws.
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