The Assessing Officer assessed the excess amount received by the partner as capital gains. Tribunal deleted the addition. On appeal by the Revenue High Court affirmed the order of the Tribunal.  On appeal by the Revenue  the assessee contended that the excess amount was  towards goodwill. The Court held that there was no discussion in the judgment of the High Court on any submission on the lines addressed before the court.  Court held that the High Court would bear in mind the state of the law and the amendments engrafted later on. The matter remanded to the High Court for reconsideration. (AY.2009-10)