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1987 (3) TMI 176 - ITAT PUNEExtract: .......etween the two persons entitled to share on partition. The right regarding marriage expenses would doubtless exist but not as a debt under s. 44. Further, in respect of such, obligation the legislature has made a separate provision for exemption under s. 33(1)(K). 6. Accordingly, we hold that there is no merit in this appeal which stands dismissed.
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