https://www.taxtmi.com/caselaws?id=17421 A referable question of law arose under section 64(1) of the Estate Duty Act, 1953 on whether the deceased's share in firm goodwill was includible in the estate. The High Court noted that the Supreme Court had already clarified the law on inclusion of goodwill and had approved authority supporting the Revenue, so the issue was not merely factual or academic. On that basis, the Tribunal was required to state the case for the High Court's consideration. The refusal to make a reference was set aside and the Revenue's reference request was accepted. en-us Wed, 22 Jan 1997 00:00:00 +0530 Tue, 22 Sep 2009 12:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17421 A referable question of law arose under section 64(1) of the Estate Duty Act, 1953 on whether the deceased's share in firm goodwill was includible in the estate. The High Court noted that the Supreme Court had already clarified the law on inclusion of goodwill and had approved authority supporting the Revenue, so the issue was not merely factual or academic. On that basis, the Tribunal was required to state the case for the High Court's consideration. The refusal to make a reference was set aside and the Revenue's reference request was accepted. Case-Laws Income Tax Wed, 22 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17421