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1977 (8) TMI 53 - HC - Income TaxExtract: .......venue. In R. C. No. 67 of 1975 the firm constituted in the deed on October 26, 1970, has not succeeded the earlier firm constituted by the deed on October 1, 1970, within the meaning of section 188 of the Act but was a change under section 187(2) of the Act. The answer is in favour of the revenue and against the assessee. Memo of costs will follow.
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