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1976 (4) TMI 99 - ITAT MADRAS-AExtract: .......the company, it was acquired at the book value and the Tribunal took the value of this intangible asset at the value placed by the Department in the earlier proceedings as the cost of the company. This is a finding of fact based on Revenue rsquo s valuation and does not give rise to any question of law. Accordingly, the application stands rejected.
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