https://www.taxtmi.com/caselaws?id=19953 Retirement from a partnership 35 days before death was treated as a relinquishment of the deceased partner's interest in goodwill, bringing the value of that goodwill within section 9 of the Estate Duty Act as a deemed gift within the statutory period; the matter was remanded for a finding on bona fides. Reasonable marriage expenses for an unmarried daughter were recognised as a family liability under Hindu law and were deductible in computing the deceased's share in the smaller Hindu undivided family; the deduction of Rs. 50,000 was upheld. en-us Tue, 27 Apr 1993 00:00:00 +0530 Tue, 10 Nov 2009 17:31:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19953 Retirement from a partnership 35 days before death was treated as a relinquishment of the deceased partner's interest in goodwill, bringing the value of that goodwill within section 9 of the Estate Duty Act as a deemed gift within the statutory period; the matter was remanded for a finding on bona fides. Reasonable marriage expenses for an unmarried daughter were recognised as a family liability under Hindu law and were deductible in computing the deceased's share in the smaller Hindu undivided family; the deduction of Rs. 50,000 was upheld. Case-Laws Income Tax Tue, 27 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19953