1991 (2) TMI 40

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....ferred the following question to this court under section 256(1) of the Income-tax Act, 1961 : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in upholding the decision of the Appellate Assistant Commissioner that the amount received by the assessee on sale of goodwill is not liable to capital gains tax ? " The short facts leading to the making ....