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1990 (11) TMI 123 - ALLAHABAD HIGH COURTExtract: .......ded by section 42(c) of the Partnership Act. In fact, that contingency is now provided for by the proviso to sub-section (2). We are, therefore, of the opinion that the instant case was a case of reconstitution. For the above reasons, the questions referred to us are answered in the negative, i.e., in favour of the Revenue and against the assessee.
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