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    <title>1981 (10) TMI 87 - ITAT GAUHATI</title>
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    <description>The Tribunal upheld the Appellate Assistant Commissioner&#039;s decision in favor of the assessee, emphasizing the genuineness of the partnership despite minor errors in profit distribution. The Tribunal dismissed appeals related to registration continuity but allowed one appeal for statistical purposes due to a jurisdictional issue. The judgment highlighted the importance of genuine partnerships and minor errors not warranting the denial of registration rights, emphasizing corrective actions taken to rectify discrepancies.</description>
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      <link>https://www.taxtmi.com/caselaws?id=65774</link>
      <description>The Tribunal upheld the Appellate Assistant Commissioner&#039;s decision in favor of the assessee, emphasizing the genuineness of the partnership despite minor errors in profit distribution. The Tribunal dismissed appeals related to registration continuity but allowed one appeal for statistical purposes due to a jurisdictional issue. The judgment highlighted the importance of genuine partnerships and minor errors not warranting the denial of registration rights, emphasizing corrective actions taken to rectify discrepancies.</description>
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