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1995 (7) TMI 29 - ANDHRA PRADESH HIGH COURTExtract: .......artners. We, therefore, answer the question in the negative, that is, in favour of the assessee and against the Revenue and leave it open to the Tribunal to consider the matter afresh in the light of the interpretation of rule 2(1) of the Rules and clause 14 of the partnership deed indicated above. The references are accordingly answered. No costs.
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