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1983 (8) TMI 105 - AT - Income TaxExtract: .......irm to utilise the licence in conjunction with other persons does not in effect transfer the licence in favour of the firm. From the partnership deed it is seen that he has not transferred the licence to and in favour of the firm. For these reasons, we uphold the order of the Dy. CIT (Appeals). 4. In the result, the revenue s appeals are dismissed.
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