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1997 (5) TMI 12 - PUNJAB AND HARYANA HIGH COURTExtract: .......f the firm and it passed to the surviving partners after the death of Shri Tilak Raj Anand and, therefore, the Assistant Controller of Estate Duty was justified in including the value of the goodwill in the principal value of the estate of the deceased. In the result, we allow the reference and answer both the questions in favour of the petitioner.
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