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1988 (1) TMI 7 - HC - Wealth-taxExtract: .......d be applied to the firm as if it were an assessee, though in fact it is not an assessee under the Act. In the instant references, both the assessees are minors. They are not even, in that sense, partners . Following the ratio of the above decision, we answer the question in the negative, in favour of the Revenue and against the assessee. No costs.
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