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2000 (1) TMI 1004 - HC - Income TaxExtract: .......l position, such as the impact of the partnership law on the income-tax law and the judgments of the Supreme Court on the subject, we came to the conclusion that the disallowance under section 40(b) cannot be upheld. 19. For the above reasons, we set aside the order of the Commissioner and restore that of the assessing officer and allow the appeal.
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