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1982 (7) TMI 152 - AT - Income TaxExtract: .......74) 97 ITR 393 (Guj) we also hold that when the minor was admitted to the benefits of partnership with the consent of the remaining partner there is no transfer of property within the meaning of s. 2 (xxiv) (d) of the GT Act. Accordingly we set aside the order passed by the authorities below on this point and allow the appeal filed by the assessee.
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