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1978 (5) TMI 102 - ITAT GAUHATIExtract: .......table business, the question of assessing the goodwill does not arise. With these remarks we hold that the business carried on by the deceased in kirana had no goodwill. Since we have taken this view there is no necessity of computation of the goodwill according to the method adopted by the Asstt Controller. 7. In the result, the appeal is allowed.
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