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1996 (4) TMI 90 - ALLAHABAD HIGH COURTExtract: ....... Partnership Act. The Income-tax Act is a special law and the provisions therein will hence prevail over the general law contained in the Partnership Act. Following the decision of this court in the case of CIT v. Jagjiwan Patel Co. 1991 188 ITR 563, we answer the question in the negative, i.e., in favour of the Department and against the assessee.
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