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1982 (3) TMI 90 - ITAT AHMEDABAD-CExtract: .......ing the issue from the angle of capital gains on the footing of goodwill received by the assessee. The description given by the assessee in the return cannot change the legal position about the true nature of the amount of Rs. 18,000 received. The addition of Rs. 18,000 made by the ITO is deleted and the appeal is allowed. 4. The appeal is allowed.
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