1987 (3) TMI 9

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....case under section 64(1) of the Estate Duty Act, 1953, is : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in holding that the share of goodwill of the deceased in the firm of Messrs. Nathumal Brothers did not pass on the death of the deceased under section 5 of the Estate Duty Act?" On the question at issue there was a conflict of opinion between ....