Held that the assessee has not shown capital gains arising on sale of goodwill at the time of transfer of one business division to its sister concern in spite of the fact that the transferee company has recorded the goodwill in its accounts. It is concealment of income by filing inaccurate particulars. The Tribunal also sustained the addition. Order of the Assessing Officer levying the penalty is affirmed.  (AY. 2000-01)