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    <title>1983 (8) TMI 6 - MADRAS High Court</title>
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    <description>The court upheld the Tribunal&#039;s decision that goodwill was self-generated, not resulting in capital gains. The matter was remitted to determine individual ownership of assets. The court dismissed the tax case petitions, allowing parties to present arguments on asset ownership freely.</description>
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      <description>The court upheld the Tribunal&#039;s decision that goodwill was self-generated, not resulting in capital gains. The matter was remitted to determine individual ownership of assets. The court dismissed the tax case petitions, allowing parties to present arguments on asset ownership freely.</description>
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