ICAI is following different approach for same questions.

In RTP of June2009 ques. no. 3. of valuation of goodwill, there is no treatment of additional provision for taxation.

Same ques. was asked in May 2010 and in suggested of May 2010, some additional treatment is given for provision for taxation. and this treatment is different from RTP of june 09 and also this treatment is correct.

Here both files are attached. plz chk it.