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    <title>1997 (2) TMI 52 - PATNA High Court</title>
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    <description>The High Court ruled in favor of the assessee, holding that the claim for partial partition should not be affected by sub-section (9) of section 171 for the assessment years in question. The court directed that there would be no order as to costs and instructed the communication of the order to the Income-tax Appellate Tribunal.</description>
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      <description>The High Court ruled in favor of the assessee, holding that the claim for partial partition should not be affected by sub-section (9) of section 171 for the assessment years in question. The court directed that there would be no order as to costs and instructed the communication of the order to the Income-tax Appellate Tribunal.</description>
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