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1986 (3) TMI 95 - AT - Income TaxExtract: ........ It is not in dispute that the provisions of section 171(9) prohibits the recognition of a partial partition which has taken place after 31-12-1978. In this view of the matter, I do not find any infirmity in the orders of the income-tax authorities. I would, therefore, uphold their action in this regard. 10. In the result, the appeal is dismissed.
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