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    <title>Supreme Court Remands Capital Gains Case on Retiring Partner&#039;s Settlement to High Court for Further Review u/s 45(1.</title>
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    <description>Addition u/s 45(1) - long term capital gains - Consideration received on retirement from partnership firm - Receipts as full and final settlement of its right, title and interest as a partner as having 50% share in the firm - High Court deleted the additions - There is no discussion on any submission on the lines which has been addressed before this Court - Matter restored back before the HC - SC</description>
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      <description>Addition u/s 45(1) - long term capital gains - Consideration received on retirement from partnership firm - Receipts as full and final settlement of its right, title and interest as a partner as having 50% share in the firm - High Court deleted the additions - There is no discussion on any submission on the lines which has been addressed before this Court - Matter restored back before the HC - SC</description>
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