1980 (5) TMI 5

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....ng this court to call for statement from the Tribunal on the following question of law : " Whether, on the facts and in the circumstances of the, case, and on proper construction of section 4 of the Indian Partnership Act, 1932, section 2(23) and section 64 of the Income-tax Act, 1961, the Tribunal was justified in holding that the assessee-individual, Shri Gaurishankar Agarwalla, was not the p....