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    <title>1989 (1) TMI 9 - CALCUTTA High Court</title>
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    <description>A genuine sub-partnership is a recognised legal arrangement and may be registered under the Income-tax Act if the statutory requirements are satisfied. The Court held that questions concerning the devolution of a deceased partner&#039;s interest and whether the share constituted joint family property did not arise from the Tribunal&#039;s order and therefore were not answered. On the surviving issue, the Tribunal&#039;s view that the sub-partnership was genuine and registrable was upheld, with the reference answered in favour of the assessee only to that extent.</description>
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    <pubDate>Tue, 10 Jan 1989 00:00:00 +0530</pubDate>
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      <title>1989 (1) TMI 9 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23208</link>
      <description>A genuine sub-partnership is a recognised legal arrangement and may be registered under the Income-tax Act if the statutory requirements are satisfied. The Court held that questions concerning the devolution of a deceased partner&#039;s interest and whether the share constituted joint family property did not arise from the Tribunal&#039;s order and therefore were not answered. On the surviving issue, the Tribunal&#039;s view that the sub-partnership was genuine and registrable was upheld, with the reference answered in favour of the assessee only to that extent.</description>
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      <pubDate>Tue, 10 Jan 1989 00:00:00 +0530</pubDate>
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