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1982 (4) TMI 1 - SC - Income TaxWhether the respondent-assessee is entitled to relief under s. 25(4) - whether on a proper construction of the deed dated 30th March, 1959, it is a case of mere reconstitution of the old firm or a new firm succeeding to the business of the old firm entitling the respondent-assessee to claim the relief - Tribunal was right in upholding that the assessee-firm was dissolved on April 1, 1959, and was entitled to relief under s. 25(4), in respect of its income for the asst. yr. 1959-60
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