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    <title>2003 (4) TMI 248 - ITAT GAUHATI</title>
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    <description>The Tribunal ruled in favor of the assessee, directing the AO to grant continuation of registration of the firm under Section 184(7) of the Income Tax Act for the assessment year. Regarding the disallowance of telephone expenses, the matter was remanded to the AO for fresh adjudication based on evidence provided by the assessee. The appeal was partly allowed.</description>
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      <description>The Tribunal ruled in favor of the assessee, directing the AO to grant continuation of registration of the firm under Section 184(7) of the Income Tax Act for the assessment year. Regarding the disallowance of telephone expenses, the matter was remanded to the AO for fresh adjudication based on evidence provided by the assessee. The appeal was partly allowed.</description>
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