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1976 (6) TMI 48 - AT - Income TaxExtract: .......ed when the notional partition is determined. The contention of the accountable person regarding the deductability of Rs. 30,000 is accepted in the manner that we have indicated above. The Assistant Controller is directed or modify the assessment accordingly. No other point has been argued before us. 5. In the result, the appeal is allowed in part.
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