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2019 (8) TMI 1565 - CESTAT ALLAHABADRenting of Immovable Property Service - contention of the appellant is that the appellant is a partnership firm and has received rent on behalf of individual partners and after receipt of rent has distributed the same to the different partners, therefore the partnership firm should not be taxed - HELD THAT:- The said contention of the appellant is not tenable in law because as per the books of account and as per the record of the service receiver the payment is made to the appellant and this fact cannot be denied. There are no reason to interfere with the impugned Order-in-Appeal - appeal dismissed.
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