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    <title>1980 (10) TMI 118 - ITAT JAIPUR</title>
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    <description>The Tribunal concluded that the two lady partners were not benamidars of their husbands. It was determined that the gifts given to the ladies were their absolute property, and there was no evidence indicating that profits earned were directed to the husbands. Consequently, the orders of the authorities below were annulled, and the firm was deemed eligible for the registration benefit for the relevant assessment year.</description>
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      <title>1980 (10) TMI 118 - ITAT JAIPUR</title>
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      <description>The Tribunal concluded that the two lady partners were not benamidars of their husbands. It was determined that the gifts given to the ladies were their absolute property, and there was no evidence indicating that profits earned were directed to the husbands. Consequently, the orders of the authorities below were annulled, and the firm was deemed eligible for the registration benefit for the relevant assessment year.</description>
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