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    <title>2009 (2) TMI 92 - GUJARAT HIGH COURT</title>
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    <description>The court dismissed the appeal, affirming that the Rs. 50 lakhs received by the assessee was for the transfer of goodwill and not as disguised profits. The court found no legal infirmity in the Tribunal&#039;s order and rejected the appellant&#039;s allegations of perversity. The appeal was dismissed with no order as to costs, and the second question raised was deemed not to arise from the Tribunal&#039;s order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=33167</link>
      <description>The court dismissed the appeal, affirming that the Rs. 50 lakhs received by the assessee was for the transfer of goodwill and not as disguised profits. The court found no legal infirmity in the Tribunal&#039;s order and rejected the appellant&#039;s allegations of perversity. The appeal was dismissed with no order as to costs, and the second question raised was deemed not to arise from the Tribunal&#039;s order.</description>
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