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2000 (9) TMI 249 - AT - Income TaxExtract: .......tnership Act, 1932. Further, there was no interlacing or interlocking of funds and management of these two firms. Therefore, the Assessing Officer was not justified in holding that both the firms belonged to the same group of persons. Consequently, the orders of CIT(A) in both the cases are upheld. 14. In the result, both the appeals are dismissed.
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