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1997 (8) TMI 54 - DELHI HIGH COURTExtract: .......lude a director or the managing director of a company within the meaning of that expression. In our opinion, a partner of the firm has also to be included within the meaning of any other person . For the foregoing reasons, the question is answered in the affirmative, i.e., in favour of the Revenue and against the assessee. No order as to the costs.
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