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1988 (8) TMI 88 - RAJASTHAN HIGH COURTExtract: .......ious that the Tribunal was justified in holding that it is a case of succession governed by section 188 and not a mere change in the constitution of the firm as envisaged by section 187(2) of the Act. Consequently, the reference is answered against the Revenue and in favour of the assessee by holding that the Tribunal s view is justified. No costs.
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