Valuation of a partner's right to share the profits of the firm without the right to share the assets
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....uation of a partner's right to share the profits of the firm without the right to share the assets Circular No. 219 Dated 30/5/1977 To &....
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....ent) Rules, 1976], the Central Board of Direct Taxes hereby direct that the value of a partner's right to share the profits of the firm without the right to share the assets shall be calculated in the....
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