| CMV01052600 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-C. Position Effective from Assessment Year 1995-96 - Goodwill alleged to be transferred but not offered for taxation |
| CMV01052500 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-C. Position Effective from Assessment Year 1995-96 - Computation of capital gains on transfer of goodwill [Assessment year 1995-96 and onwards] |
| CMV01052400 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-C. Position Effective from Assessment Year 1995-96 - Option as to substitution of fair market value not available |
| CMV01052300 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-C. Position Effective from Assessment Year 1995-96 - Summary of provisions as to goodwill |
| CMV01052200 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-C. Position Effective from Assessment Year 1995-96 - Whether amendments insufficient to nullify B.CSrinivasa Setty s case? |
| CMV01052100 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-C. Position Effective from Assessment Year 1995-96 - Post B.CSrinivasa Setty s decision Statutory position |
| CMV01052000 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-B. Capital Gains and Goodwill : Position Upto Assessment Year 1994-95 - Non-determination and non-claiming of cost of improvement no bar to levy of capital gains |
| CMV01051900 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-B. Capital Gains and Goodwill : Position Upto Assessment Year 1994-95 - Land characterised in revenue records as agricultural - Purchased by developer |
| CMV01051800 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-B. Capital Gains and Goodwill : Position Upto Assessment Year 1994-95 - Charge of capital gains where goodwill not self-generated |
| CMV01051700 | Section 2(14) - Capital Asset - Goodwill of a Business or Profession as a Capital Asset [Clause (14) of Section 2]-B. Capital Gains and Goodwill : Position Upto Assessment Year 1994-95 - Supreme Court decision in B.CSrinivasa Setty s case |