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1996 (9) TMI 120 - SUPREME COURTExtract: ....... time to the business of the firm. The gift of a part of a partner s share to another partner has to be established by relevant evidence. The onus of doing so is on the Revenue. It has not been discharged in the present case. No interference with the judgment and the order under appeal is called for. The appeals are dismissed. No order as to costs.
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