Dismissing the appeal of the Revenue  the Court held that  the Tribunal had examined the documents made available before it. The Tribunal after going through the  agreement and the addendum to the agreement, found that the unit itself was never sold or transferred as a going concern in to but assets of the unit were sold and transferred to the purchaser at a pre-determined and agreed price for each type of asset being sold and transferred, and that the consideration fixed for all the assets was not in lump sum. The Tribunal found that the price had been received by the assessee by different account payee cheques during the previous year relevant to the A.Y. 2009-10 and that on the date of transfer apart from the assets which were sold and transferred, the chemical unit had several other assets which were never sold nor transferred to the purchaser and  none of the liabilities were transferred to the purchaser and these continued to be the liabilities of the assessee to be discharged and were discharged by the assessee. Order of Tribunal was affirmed. Relied on  Kwality Ice Creams (India) Ltd. v. CIT (2011) 336 ITR 100 (Cal)(HC).(AY. 2009-10)