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1983 (7) TMI 17 - MADHYA PRADESH HIGH COURTExtract: .......partnership firm did not amount to relinquishment of her share in the goodwill of the firm and that there was no gift of share in the goodwill liable to duty within the meaning of s. 9 of the E.D. Act, 1953. Our answer to the reference is, therefore, in the negative and in favour of the Revenue. Parties shall bear their own costs of this reference.
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