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1984 (1) TMI 58 - MADHYA PRADESH HIGH COURTExtract: .......tion referred is as under That the Appellate Tribunal was right in law in holding that the assessee s claim for a partial partition of the property situated at 18, Golf Links, New Delhi, was neither covered under cl. (a)(i) nor under cl. (a)(ii) of the Explanation to s. 171. The reference is answered accordingly. Parties shall bear their own costs.
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