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2013 (12) TMI 248 - HC - Income TaxTransfer of goodwill - Capital gains - Held that:- Following Supreme Court in the case of CIT V/s. R. Lingamallu Rajkumar [1997 (1) TMI 74 - SUPREME Court] - Amounts received on retirement by a partner is not subject to capital gains tax - Decided against Revenue.
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