https://www.taxtmi.com/caselaws?id=22939 Goodwill of a firm was treated as property falling within the Estate Duty Act provisions governing property passing or deemed to pass on death, because the issue was governed by the Supreme Court decision relied on by both sides. On that basis, the value of the goodwill was held includible in the principal value of the estate. The question was answered in the affirmative and against the assessee. en-us Wed, 06 Jun 1990 00:00:00 +0530 Tue, 15 Dec 2009 14:11:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22939 Goodwill of a firm was treated as property falling within the Estate Duty Act provisions governing property passing or deemed to pass on death, because the issue was governed by the Supreme Court decision relied on by both sides. On that basis, the value of the goodwill was held includible in the principal value of the estate. The question was answered in the affirmative and against the assessee. Case-Laws Income Tax Wed, 06 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22939