Sale of client relationship/ goodwill by CA firm held capital asset eligible for exemption u/s 54EC
April 6, 2019
Income Tax, ITAT
Sale of client relationship and goodwill by CA firm was of capital asset u/s 2(14) chargeable to tax under the head capital gain and deduction u/s 54EC was allowable – ITAT ABCAUS Case Law Citation: ABCAUS 2867 (2019) (04) ITAT The appellant assessee was a partnership firm carrying …