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1977 (10) TMI 80 - ITAT PATNAExtract: .......s not justified to club the income of the new firm with the income of the firm which was dissolved on 21st Aug., 1973 by operation of law. The cases relied on by the assessee are not relevant to the facts of the case. I, accordingly, maintain the finding of the AAC but on a different reason. 8. In the result, the departmental appeals are dismissed.
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