https://www.taxtmi.com/caselaws?id=9875 Section 9 of the Estate Duty Act, 1953 applies only where property passes under a disposition made by the deceased, meaning a transaction of which the deceased was the author or party. On the facts, the deceased had retired from the firm and the later reconstitution deed was executed by the continuing partners; there was no finding that he had disposed of or gifted any share in the firm's goodwill to his sons or the remaining partners. In the absence of a proved disposition by the deceased, the statutory condition for inclusion in the estate was not met, and the alleged goodwill share could not be treated as property passing on death. en-us Tue, 21 Mar 2006 00:00:00 +0530 Tue, 20 Sep 2011 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9875 Section 9 of the Estate Duty Act, 1953 applies only where property passes under a disposition made by the deceased, meaning a transaction of which the deceased was the author or party. On the facts, the deceased had retired from the firm and the later reconstitution deed was executed by the continuing partners; there was no finding that he had disposed of or gifted any share in the firm's goodwill to his sons or the remaining partners. In the absence of a proved disposition by the deceased, the statutory condition for inclusion in the estate was not met, and the alleged goodwill share could not be treated as property passing on death. Case-Laws Income Tax Tue, 21 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9875