CONTROLLER OF ESTATE DUTY GUJARAT-I, AHMEDABAD v. MRUDULA NARESHCHANDRA

Citation: [1986] 3 S.C.R. 45

Court: Supreme Court of India

Bench: R.S. PATHAK, SABYASACHI MUKHERJI

Case summary

This inclusion was resisted by the accountable person on the ground that the question of adding the value of the share of the deceased in the goodwill of the firm did not arise in view of clause (10) of the partnership deed....

Judgment text

This inclusion was resisted by the accountable person on the ground that the question of adding the value of the share of the deceased in the goodwill of the firm did not arise in view of clause (10) of the partnership deed....