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1981 (9) TMI 177 - ITAT DELHI-AExtract: .......s determined on the basis of one year rsquo s purchase of average profits but business in that case was of mica mining and sale of mica which is different from the business of the firm in the present case. Goodwill has to be determined on the facts and circumstances of each case. We order accordingly. 5. In the result, the appeal is partly allowed.
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