Court held that in the first round of litigation, after rejecting the claim of the assessee that the transaction was a slump sale, the Tribunal held that if the assessee treated the cost and expenses relating to acquisition and improvement and development of intangible non-depreciable assets in the revenue field the gains arising as a result of sale thereof would have to be necessarily treated in the revenue field either under section 28 or section 56. The order passed by the Tribunal at the first instance had reached finality. Hence the amount was assessable. (AY.1997-98)b