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1996 (3) TMI 36 - HC - Income TaxExtract: ....... believed in the existence of the partnership and that the partnership was a genuine one, they are such findings which need not be assailed in reference under section 256(2) of the Income-tax Act and no abstruse question of law arises therefrom. The application for reference, therefore, stands rejected. There will be, however, no order as to costs.
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