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1980 (12) TMI 107 - ITAT MADRAS-DExtract: .......e Direct Tax Laws recognise only partitions in definite portions . There has admittedly been no such partition. The authorities have also apparently taken such a view in the assessments of the family. We do not, therefore, consider it open to the WTO to take a different view in the hands of the appellants. 6. In the result, the appeals are allowed.
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