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In the result, appeals of the assesee in IT(SS)A No

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property; (2) sharing of expenses, profits and losses, and having and exercising some voice in determining division of net earnings; (3) community of control over. and active participation in management and direction of business enterprise; (4) intention of parties, express or implied, and (5) fixing of salaries by joint agreement. 12. Thus, on an understanding of the concept

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In the result, appeals of the assesee in IT(SS)A No