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1983 (3) TMI 96 - ITAT CALCUTTA-BExtract: .......n favour of other partners. In view of what we have stated above, we would hold that the lower authorities were not justified in including the share of goodwill of the firm UBM Sales and Services in the principal estate of the deceased. Accordingly, we direct that the amount of Rs. 71,961 be deleted. 12. In the result, the appeal is partly allowed.
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