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    <title>Court Rules No Extra Tax on Payments to Ex-Partners: Income Considered Overriding Charge per Partnership Deed.</title>
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    <description>Diversion of income by overriding title - payment to expartners or spouses of deceased partners - amount was a prior and overriding charge on the receipts of the firm in terms of the partnership deed - no addition - AT</description>
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      <description>Diversion of income by overriding title - payment to expartners or spouses of deceased partners - amount was a prior and overriding charge on the receipts of the firm in terms of the partnership deed - no addition - AT</description>
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