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2002 (7) TMI 248 - AT - Income TaxExtract: .......e sustained. Thus we are of the view that the very basis of levy of capital gains tax on the alleged transfer of goodwill is legally not sustainable. 23. The 4 and 5 grounds of appeal are not pressed by the learned counsel for the assessee and as such they are dismissed as not pressed. 24. In the result the appeal by the assessee is partly allowed.
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