1996 (2) TMI 120

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..... ncome Tax
Partnership Deed
Judge(s) : OM PRAKASH., M. KATJU JUDGMENT The following question has been referred by the Income-tax Appellate Tribunal for the assessment year 1973-74 under sectio .....

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..... he assessment year 1973-74 and then another partnership deed was executed. The Appellate Tribunal recorded a categorical finding of fact that in the earlier deed there was no stipulation that despite .....

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