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1991 (4) TMI 107 - HC - Income TaxExtract: .......unal is right in holding that (i) the business undertaking of the respondent as such has been completely taken over by the (continuing partner) assessee and as a going concern (ii) there is no question of any transfer when the firm is dissolved (iii) no new undertaking has come into existence and it is not formed by the transfer to a new business ?
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