Assessee-company sold its capacitor business and component business on slump sale basis and declared capital gain under section 50B. Assessing Officer made  various disallowances. Commissioner (Appeals) partly upheld disallowances. On appeal the Tribunal held that lower authorities had not examined evidences submitted and had not verified terms of agreement, issue of various adjustments disallowed by lower authorities required to be remitted to Assessing Officer for de novo verification of facts and decision afresh.(AY. 2010-11)