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1985 (5) TMI 75 - AT - Income TaxExtract: .......hare incomes in the hands of the sub-partnership and then to divide it, the firm cannot say that it is doubly taxed. Moreover, when the tax paid by the registered firm is allowed as a deduction in the hands of the partners before allocation of share income to the partners, the charge of double taxation fails. In the result, the appeal is dismissed.
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