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1997 (7) TMI 95 - HC - Income TaxExtract: .......o determine the share income of a partner, he could propose a variation under section 144B. In the absence of mala fides or breach of the procedural provisions contained in section 144B, the action cannot be called to be illegal. The question of law is, therefore, answered in the affirmative, i.e., in favour of the Revenue and against the assessee.
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