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1978 (4) TMI 59 - MADHYA PRADESH HIGH COURTExtract: .......n the circumstances of the case, the Tribunal was not justified in allowing the claim for partial partition made by the assessee. Answer to Question No. 4 --Does not arise. The reference is answered accordingly in favour of the revenue and against the assessee. The assessee shall pay the costs of this reference. Counsel s fee Rs. 200, if certified.
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