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2009 (11) TMI 968 - AT - Income TaxExtract: .......ers of the Tribunal and having regard to the facts of the present case where there was no distribution of any capital asset in specie to the partners, we uphold the decision of the CIT(A) that section 45(4) is not attracted and dismiss the appeal filed by the revenue with no order as to costs. Order pronounced in the open court 20th November, 2009.
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