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1980 (6) TMI 42 - ITAT AHMEDABAD-BExtract: .......urpose of paying the tax is not the registered firm but each partner of that firm. 8. In our view, there is considerable force in the submission made on behalf of the assessee, the benefit envisaged by the circular was rightly given to the other partners with whom the assessee was also a partner. 9. In the result, the appeal fails and is dismissed.
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