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1987 (9) TMI 28 - HC - Income TaxExtract: .......ection 189(1) of the Act are not applicable to the income arising long after the dissolution of the firm. As such, the Tribunal was not justified in holding the status of the assessee as of unregistered firm and not of association of persons. In the result, the question is answered in the negative, against the Revenue and in favour of the assessee.
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