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1933 (5) TMI 15 - HC - Income TaxExtract: .......s the Commissioner of Income-tax for Burma stated in the order in which he refused to cancel the registration of the partnership instrument, that it was brought merely in order to saddle the second respondent with super-tax, which in fairness ought to be borne by the appellant as one of the heirs of C.T.A.C.T. Chidambaram Chettiar. Das, J.-I agree.
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