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1936 (3) TMI 14 - MADRAS HIGH COURTExtract: ....... had in the family business at the date of the partition. Applying that case to this, the answer to the question propounded must be that the assessment must be in accordance with Section 25-A(2) of the Income Tax Act. The Commissioner of Income Tax will get ₹ 250 costs. KING, J. - I agree. GENTLE, J. - I agree. Reference answered accordingly.
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