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1987 (7) TMI 52 - ALLAHABAD HIGH COURTExtract: .......ument dated December 29, 1967, with the same share ratio in the profits and losses as evidenced by that instrument. For the above reasons, we hold that the Tribunal was right in restoring the order of the Income-tax Officer. We accordingly answer the question as formulated by us and the question as referred to us by the Tribunal in the affirmative.
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