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1980 (12) TMI 71 - ITAT BANGALOREExtract: .......n to an affidavit purporting to have been sworn by Shri N.S. Yavagal that by virtue of the deed of partnership dt. 7th June, 1975, he had agreed to be a full-fledged partner for the sharing both profits and losses from 1st April, 1975. 8. In the result, for the reasons mentioned above, we quash the order of the CIT and restore the order of the ITO.
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