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1975 (2) TMI 24 - HC - Income TaxExtract: ....... dissolved and there was no distribution of its assets among the partners. Hence, the decision of the Supreme Court is of no avail. In the result, we answer the question referred to us in the affirmative and in favour of revenue. The assessee shall pay costs to the income-tax department. Advocate s fee Rs. 250. Question answered in the affirmative.
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