728/CBDT.

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....d in June, 1973), the Gujarat High Court held that the value of the deceased's interest in the goodwill of the firm was not includible in the estate because the clause (10) of the Partnership Deed provided that on the death of any of the partners, the firm would not stand dissolved and the legal heirs of the deceased partner would have no right in the goodwill of the firm. Similarly, the case of S....