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1965 (6) TMI 3 - HC - Income TaxGift-Tax - (1) Whether a specific transfer of goodwill is necessary to invoke the provisions of the Gift-tax Act ? - (2) Whether by the transfer of the business the father had impliedly transferred the goodwill that attached to that business ? and - (3) Whether the calculation of the value of the goodwill by the Gift-tax Officer is correct ?
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