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1979 (9) TMI 105 - AT - Income TaxExtract: .......s there was contract to the contrary, as provided under s. 42(c) of the Partnership Act. 11. Thus, in our opinion, the finding of the ld. CIT(A) is not correct. The assessee was justified in filing two returns for the two periods. The ld. ITO is directed to complete separate assessments for the two parties. 12. In the result, the appeal is allowed.
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