Cost of acquisition of self generated goodwill

I know like this as Internally generated goodwill and it is expensed because it is not separately identifiable  from activities. Since it is cost is expensed, I read it just now from others that it is non taxable. I am also of the same opinion that capital gains arise on sale and when there is no goodwill, there is no sale! Besides goodwill is either acquired or written off!

I meant xpenditure incurred is expensed and no goodwill is recognised. IndAS 38.48

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