2017 (4) TMI 1415

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..... ORDER 1. The issue as urged by the Revenue in this appeal against the order dated 29th September 2016 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No. 5368/Del/2012 for the Assessment Year 2009-10 is that a premium of Rs. 6 crores received pursuant to a Business Transfer Agreement (BTA), whereby the Assessee transferred its business to Neila Retail Private Limited, should have been .....

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