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2009 (2) TMI 92 - HC - Income TaxIn case of sale of the entire business, as a going concern, it is not possible to bifurcate the consideration received on account of said transfer – Tribunal is right in holding that the amount received by the assessee was by way of transfer of its goodwill and not profit on stock as well as fixed assets – preliminary objection submitted by assessee-respondent that second question doesn’t arise out of the Tribunal's order, as it has not been dealt with by the Tribunal at all, is accepted
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