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    <title>No Capital Gains Tax on Full Settlement from Firm Dissolution, No Capital Asset Transfer Involved.</title>
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    <description>The amount received by the assessee as full and final settlement on dissolution of firm could not give rise to any capital gain chargeable to tax as there was no transfer of any capital asset - AT</description>
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      <description>The amount received by the assessee as full and final settlement on dissolution of firm could not give rise to any capital gain chargeable to tax as there was no transfer of any capital asset - AT</description>
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