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1986 (4) TMI 113 - ITAT DELHI-DExtract: .......g with the application. 15. Therefore, holding that allocation of one third share to each of the three partners was in accordance with the deed and the surrounding circumstances, I reverse the orders of the authorities below and direct the ITO to accord benefit of registration in terms of section 185(1) (a). 16. In the result the appeal is allowed.
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