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1976 (7) TMI 74 - ITAT COCHINExtract: .......ee with the view taken by the Board in this case that the share of the deceased in the partnership is a movable property and as such could be brought to charge under s. 5 of the Act. 9. Respectfully following the ratio of the above rulings we uphold the order of the Appellate Assistant Commissioner. The appeal of the Revenue fails and is dismissed.
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