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<h1>Deceased's Share in Partnership Firms' Goodwill Excluded from Estate Value</h1> The High Court of Bombay held that the deceased's share in the goodwill of two partnership firms should not be included in the estate value as the ... Estate Duty, Firm The High Court of Bombay considered whether the deceased's share in the goodwill of two partnership firms should be included in the estate value. The Tribunal held that the deceased had no share in the goodwill, based on precedents from Gujarat and Punjab High Courts. The Appellate Assistant Commissioner determined the estate value at Rs. 87,759, even if the deceased's share in goodwill was included. The court found that the business dealt only in non-standard goods with no goodwill, and since this finding was not challenged, the question of law was deemed academic and left unanswered.
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