M. B. ANKALSARIA versus COMMISSIONER OF WEALTH TAX, KARACHI
Section 2 (e) of the Wealth Tax Act, 1963, goodwill means immovable property in the class of peddins, copyrights and trade numbers and, thus, is a property property and, therefore, is included in the definition of assets, including I have included in every detail the movable and immovable property. Under section 2 (e) of the Wealth Tax Act, 1963, whether or not a particular business or business has received goodwill as a tax, it is a fact to be decided by taxing the forums where the Wealth Tax Officer has given only nothing. The estimated value of the goodwill was mentioned as a result and only legal aspects were considered in support of the Assistant Commissioner Wealth Tax and Income Tax Appellate Tribunal and concluded that goodwill was not taxable. Returned the reference to the Tribunal for further action as per the law after the hearing. Assisi
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