Depreciation on goodwill: Final nail on the coffin by the Indian tax authorities?

Depreciation on goodwill: Final nail on the coffin by the Indian tax authorities?

S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan explain why changes to the recording of goodwill will have far-reaching consequences on business acquisitions and reorganisations.

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Bibliographic Details
Published in:International tax review
Main Authors: Karanjot Singh Khurana, Lakshmikumaran, Sridharan, Vasudevan, S
Format: Magazine Article
Language:English
Published: London Euromoney Institutional Investor PLC 28-07-2021
Subjects:
Depreciable assets
Goodwill
Income taxes
Intangible assets
International taxation
India
Online Access:Get full text
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Description
Summary:S Vasudevan and Karanjot Singh Khurana of Lakshmikumaran & Sridharan explain why changes to the recording of goodwill will have far-reaching consequences on business acquisitions and reorganisations.
ISSN:0958-7594