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1971 (12) TMI 38 - HC - Income Tax

The court rejected the claim for partition under s. 25A of the Indian I.T. Act, 1922, as there was no partial partition recognized by a decree, and the arrangement was temporary until the final decree in the suit was passed on March 16, 1961. The court held that there was no partition among the members in definite portions before that date.

 

 

 

 

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