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1993 (1) TMI 67 - KERALA HIGH COURTExtract: .......s to arrive at the shares of individual partners in the loss of the firm. Therefore, we answer the questions referred in I.T.Rs. Nos. 10 and 11 of 1987, in the negative, in favour of the assessee. Income-tax References Nos. 585 of 1985, 4 of 1986 and 40 of 1986 will be considered by the Division Bench for answering the remaining questions referred.
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