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1995 (6) TMI 83 - AT - Income TaxExtract: .......ssion and not to its partners. 20. In view of the foregoing, therefore, we hold that the first appellate authority was not justified in allowing the assessee s claim. We, therefore, set aside the order of that authority on the issue under consideration and restore that of the Assessing Officer. 21. In the result, the departmental appeal is allowed.
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