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1980 (9) TMI 166 - ITAT PATNAExtract: .......ly, 1975 when the firm of 13 partners had come into existence. We hold in view of the ruling reported in 106 ITR 164 that the CIT (A) has taken a reasonable view in the matter. Even if two views are possible, the one in favour of the assessee has to be taken. We, therefore, uphold the order of the CIT (A). 6. In the result, the appeal is dismissed.
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