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1992 (3) TMI 10 - DELHI HIGH COURTExtract: .......er had died during the year and his accounts had been closed and the amount due to him had been credited, then it was a case where section 188 applied and separate assessments had to be made. Following the aforesaid decision, our answer to the question referred is in the affirmative and in favour of the assessee. There will be no order as to costs.
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