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1995 (5) TMI 85 - ITAT MADRAS-BExtract: .......ees and that portion of tax which relates to the share from the firms would need to be demanded from the firms. This can be done by the Assessing Officer. Obviously while making such demand from the firms the Assessing Officer will give credit for the tax paid by these firms. 12. For statistical purposes, the appeals are treated as allowed in part.
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