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2006 (3) TMI 98 - MADRAS HIGH COURTEstate Duty Act, 1953 - "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the sum of Rs. 87,219 being alleged share of the deceased in the goodwill of the firm of N.P. Nataraja Nadar and Sons passed on the death of the deceased?" - Tribunal was not correct in treating the value of the goodwill, as property passing on the death of the deceased under section 9 of the Estate Duty Act. Hence, we answer the question in favour of the accountable person and against the Revenue
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