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<h1>Court Upholds Registration of Firm for 1973-74 Assessment Year</h1> <h3>Commissioner Of Income-Tax Versus Bharat Zarda Factory</h3> The High Court of Allahabad granted registration to the assessee for the assessment year 1973-74. The Tribunal's decision to approve registration was ... Agricultural Income Tax, Time Limit For Returns The High Court of Allahabad ruled in favor of the assessee regarding the grant of registration for the assessment year 1973-74. The Tribunal approved the registration based on the partnership deed and the consent of the minor's guardian. The Court found no evidence to suggest the firm was not genuine.