https://www.taxtmi.com/caselaws?id=288734 The court ruled in favor of the accountable persons, determining that the estate left by the deceased should be considered joint family property under Section 7 of the Estate Duty Act. Additionally, the court recognized the goodwill of the hotel business, valuing it at Rs. 25,000 based on various factors and upheld the assessment made by the Central Board of Revenue. en-us Wed, 22 Nov 1961 00:00:00 +0530 Thu, 25 Jun 2020 16:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288734 The court ruled in favor of the accountable persons, determining that the estate left by the deceased should be considered joint family property under Section 7 of the Estate Duty Act. Additionally, the court recognized the goodwill of the hotel business, valuing it at Rs. 25,000 based on various factors and upheld the assessment made by the Central Board of Revenue. Case-Laws Indian Laws Wed, 22 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288734