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1967 (4) TMI 31 - HC - Income TaxAssessee carried on the business of manufacture and sale of bidis under the trade marks and trade names of `P` and `D` trade marks were his exclusive properties - by means of a registered deed of agreement, he transferred his interest in the business along with the goodwill as well as the stock-in-trade - payment received by the assessee under the terms of the agreement, is a revenue receipt
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