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1971 (11) TMI 48 - ANDHRA PRADESH HIGH COURTExtract: ....... that r. 6B applies only to firms which do not exist in fact as distinguished from the firms which may exist in fact but may be considered as non-existent in law. We are supported in our view by the decision of Obul Reddi and Venkateswara Rao, JJ. in R.C. No. 83 of 1968. The questions referred to us are therefore answered in favour of the assessee.
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