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1959 (3) TMI 67 - HC - Income TaxExtract: .......very person who was a partner of such a firm", the past tense indicating that there was no longer a firm. The language of the section is consistent only with the firm having been dissolved. For all these reasons, we negative this contention of the counsel for the assessee. As the assessee has succeeded on the main point, he will get his costs.
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