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1998 (3) TMI 165 - AT - Income TaxExtract: .......f the Tribunal, Ahmedabad Bench-C in the case of Dhorajia Construction Co. vs. ITO where under exactly similar circumstances the Tribunal held that the capital introduced by the partners could not be added in the hands of the firm. Accordingly, we uphold the finding of the CIT(A) and decline to interfere. 11. In the result, the appeal is dismissed.
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