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1993 (5) TMI 44 - ITAT AHMEDABAD-CExtract: .......nts credited on 31-3-1981 in the capital accounts of the partners in respect of technical know-how do not represent income of the partners for assessment year 1982-83 as held by the ITO. We hold that on dissolution of firm there has been no transfer of any capital assets. We reject the ground raised by the department. 16. The appeals are dismissed.
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