https://www.taxtmi.com/caselaws?id=22171 Whether the deceased's share in partnership goodwill formed part of the principal value of the estate under the Estate Duty Act, 1953 was treated as academic because an unchallenged finding of fact held that the businesses had no goodwill. On that factual basis, the court said any answer on includibility would not affect the result, and the reference was returned unanswered. en-us Tue, 02 Apr 1991 00:00:00 +0530 Mon, 07 Dec 2009 17:47:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22171 Whether the deceased's share in partnership goodwill formed part of the principal value of the estate under the Estate Duty Act, 1953 was treated as academic because an unchallenged finding of fact held that the businesses had no goodwill. On that factual basis, the court said any answer on includibility would not affect the result, and the reference was returned unanswered. Case-Laws Income Tax Tue, 02 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22171