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1976 (12) TMI 40 - HC - Income TaxExtract: .......f Income-tax 1976 102 ITR 275, that in a proceeding for assessment of a registered firm any rebate or allowance to which the individual partners are entitled cannot be gone into or raised. In the premises, we answer both the questions in the negative and in favour of the revenue. There will be no order as to costs. SANKAR PRASAD MITRA C.J.-I agree.
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