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2000 (12) TMI 222 - ITAT COCHINExtract: ....... Motels with its consequential liabilities under the provisions of section 188A of the I.T. Act, whether Shri Ramesh Kumar or Shri Janaradhanan. It appears, he is treating both as partners for select purposes, which is not self-consistent. We accordingly set aside the assessment. Subject to the above, for statistical purposes the appeal is allowed.
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