Bharucha, J.@mdashThe question that arises in this reference reads thus :
"Whether, the Tribunal was right in excluding the value of 85% of the share in the goodwill of the firm of M/s. Suri Sports Industries which was included by the Assistant Controller in the dutiable estate u/s 10 read with s. 27(1) of the Estate Duty Act of 1953 ?"
2. Counsels are agreed that the question must be answered in the affirmative and in favour of the accountable person in view of this Court''s judgment in
