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1991 (3) TMI 133 - HC - Income TaxExtract: .......tners, a new partnership deed was also executed by the remaining three partners. In such a situation, the Tribunal was right in holding that it was not a case of reconstitution but succession. For the above reasons, the questions referred are answered in the affirmative, i.e., in favour of the assessee and against the Revenue. No order as to costs.
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