Assessee received certain amount from a company which he claimed as professional goodwill.AO held that said amount was received by assessee on account of relinquishment of his rights in management of a company  accordingly taxed under S. 28(ii)(a) of the Act.  CIT (A) deleted the addition . On appeal by revenue the Tribunal held that since AO had not established that assessee was person who was managing whole or substantially whole of affairs of company, invocation of section 28(ii)(a) failed . The Tribunal also held that even, assuming that amount received by assessee was relatable to relinquishment of any managerial right, cost of any such managerial right being indeterminate, provisions relating to computation of capital gain were not workable and, consequently, amount could not be taxed under S. 45  of the Act also . (AY. 2009 -10)