COMMISSIONER OF INCOME TAX-III Versus M/s RIYAZ A SHEIKH - Income Tax - BOMBAY HIGH COURT - HC - Transfer of goodwill - Capital gains - Held that - Following Supreme Court in the case of CIT V/s. R. Lingamallu Rajkumar 1997 (1) TMI 74 - SUPREME Court - Amounts received on retirement by a partner is not subject to capital gains tax - Decided against Revenue. - 2013 (12) TMI 248 - BOMBAY HIGH COURT - TMI - Income Tax Appeal No. 1969 of 2011 - - Dated - 26-2-2013 - J P Devadhar And M S Sanklecha,................................... Income Tax - Case Laws
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