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1985 (7) TMI 372 - AT - Income TaxExtract: .......apital gains, the IAC in his directions under s. 144B of the Act had accepted the submissions made on behalf of the assessee that in view of the decision of the Hon'ble Supreme Court in the case of . S. Srinvasa Settly (supra) no capital gains tax be levied on the sale of self generated goodwill. 19. In the result, the appeal is partly allowed.
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