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<h1>Partnership Firm's Registration Refusal: High Court Directs Tribunal to Decide Key Questions</h1> The High Court of Rajasthan directed the Income-tax Appellate Tribunal to refer two questions regarding the refusal of registration to a partnership firm ... Firm Registration The High Court of Rajasthan directed the Income-tax Appellate Tribunal to refer two questions regarding the refusal of registration to a partnership firm for decision. The firm's validity was questioned due to a partner not contributing capital initially. The Tribunal was given four months to prepare the statement of the case.