s..2(47), s.45, s.55

[rajul5234]

Guj. H C. TA 411/2003. Dt. 16/10/14. Mohmad Yusuf ismail Tadha.

Held, On retirement of partner, amount received towards share of goodwill of firm and settlement of accounts is not liable for capital gains taxation for AY 90-91

RK Patel