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1968 (3) TMI 25 - CALCUTTA HIGH COURTITO found that the income of the firm for the asst. yr. 1949-50 had escaped assessment and as he was of the opinion that by the two deeds of transfer executed on the July 21, 1952, which formed a composite part of a single transaction, the firm consisting of five partners was in effect dissolved on that date - Tribunal was justified in law in holding that there was no discontinuance or cesser of the business of the firm on July 21, 1952
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