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2005 (12) TMI 247 - AT - Income TaxExtract: .......s) on this issue. The case law relied on by the assessee are distinguishable on facts as in the present case, the agreement between the assessee-firm and the new company was not with the partners of the assessee-firm and the new company. 19. In the result, the appeal filed by the Revenue is allowed and the appeal filed by the assessee is dismissed.
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