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1992 (5) TMI 61 - AT - Income TaxExtract: .......rij Raman Das case which was relied upon by the assessee.Their Lordships have clarified that in view of the provisions contained in section 67(2), the nature of the income derived by the firm would retain its character in the hands of the partners as well. 7. In the result, the claim of the assessee is allowed in terms of our observation made above
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