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DEORAH & CO. versus COMMISSIONER OF INCOME-TAX


Fine general principles Fundamentals of basic partnerships cannot be ignored The difference between change and change in the structure of a partnership is the retirement of one partner in a two-person partnership and the formation of another partnership through another partner, the original partnership of a partner. Retired on retirement. The firm examined the old one to form the Income Tax Act, 1961, Sections 182, 183, 184, 185, 186, 187 and 188 of the Indian Partnership Act, 1932, the Indian Income Tax Act, 1961.

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