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1988 (4) TMI 17 - RAJASTHAN HIGH COURTExtract: .......ection 188 of the Act and not of a mere change in the constitution of the firm to which section 187 applies. Following that decision, it is to be held that the Tribunal s view is justified. Consequently, the reference is answered against the Revenue and in favour of the assessee by holding that the view taken by the Tribunal is justified. No costs.
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