2009 (7) TMI 1373

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..... on the facts and the circumstances of the case, the Tribunal erred not treating that the amount received under the Deed for restrictive covenant as a Capital Receipt not liable to tax ? b) Whether, on the facts and the circumstances of the case, and in law, the finding of the Tribunal that the Appellant could not be viewed as a threat to the Company s business is perverse, contrary to the mater .....

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