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1940 (8) TMI 31 - HC - Income TaxExtract: .......st way of ascertaining whether any particular branch was a source of profit or loss. In my opinion, the natural interpretation of the facts stated in the assessment record is that there was no succession within the meaning of section 26 (2) of the Act of the contractual co-partnership of the two brothers to the Rangoon shop of the A.LV.R.P. Family.
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