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1998 (10) TMI 24 - MADRAS HIGH COURTExtract: .......on 5(1)(iv) in respect of his share in a cinema theatre owned by the firm. and the question has been answered in favour of the assessee. Following the decision reported in R. Venkatavardha Reddiar v. CWT 1995 214 ITR 76(Mad), and for the reasons stated therein, we answer the question referred to us in favour of the assessee and against the Revenue.
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