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1982 (5) TMI 130 - ITAT NAGPURExtract: .......ation of quantum of goodwill, we find that the accountable person has not produced any evidence in support of his contention that interest on capital should be allowed at 15 per cent. The relief given by the Appellate Controller is adequate. We, therefore, do not see any reason to interfere with his order. 8. In the result, the appeal is dismissed.
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