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    <title>Business Transfer Not Taxable u/s 28(va) of Income Tax Act: Capital Gains Classification Upheld.</title>
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    <description>Receipt on transfer of Goodwill - assessee Company (EOPL) transferred its entire business to GNRS - assessee had offered the said capital receipt under the head ‘Capital Gains’, and under no circumstances the said amount can be brought to tax under section 28(va) - AT</description>
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      <description>Receipt on transfer of Goodwill - assessee Company (EOPL) transferred its entire business to GNRS - assessee had offered the said capital receipt under the head ‘Capital Gains’, and under no circumstances the said amount can be brought to tax under section 28(va) - AT</description>
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