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1990 (8) TMI 82 - ORISSA HIGH COURTExtract: ....... a partnership firm of which he was a partner under section 36 of the Estate Duty Act, some of the assets a the said firm cannot be revalued disregarding the value of those aspects as appearing in the balance-sheet of the firm. In the result, the question is answered in the negative, in favour of the assessee. No costs. J. M. MAHAPATRA J. -I agree.
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