1982 (4) TMI 159

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....g to grant registration on the ground that whereas in the partnership deed, the share ratio was 60% and 40% of the two partners, the profit were actually divided in the ratio of 50% each. The assessee explained that there was a mistake in dividing the profits and that the correct ratio of the shares of the two partners was stated in the partnership deed. It is also stated in the explanation dt. 27....