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1981 (2) TMI 124 - ITAT GAUHATIExtract: ....... Allahabad High Court in the case of CED vs. Smt. Laxmi Bai was altogether on a different issue, namely, whether or not goodwill passed on the death of one of the partners of the firm. The ratio of this case is not applicable to the facts of the present case. We, therefore, confirm the order of the ld. AAC of Gift-tax and dismiss the Deptl. appeal.
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