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1988 (1) TMI 72 - ITAT CALCUTTA-AExtract: .......rt decisions in the case of N.V. Shanmugham and Co. which has been considered in the case of Duduwala and Co. that the tax liability of the assessee has to be computed to the same extent and in the same manner as in the case of the erstwhile partners in accordance with the provisions of s. 161(1) of the Act. 4. In the result, the appeal is allowed.
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