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1944 (9) TMI 21 - HC - Income TaxExtract: .......he new Act of 1939 applied to the case and not the provisions of the Act before the Amendment. In fact there is no difference in the result. Section 23(5)(a) does not provide in terms for the assessment of the partners in their names according to the instrument registered with the Income-tax Officer. It only provides for the assessment of the firm.
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