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    <description>The Tribunal allowed the appeal, granting registration to the reconstituted firm. It concluded that the firm had complied with legal requirements for registration, despite objections raised by the ITO regarding partner retirement, notice requirements, and registration with the Registrar of Firms. The Tribunal found the reconstitution of the firm to be valid, based on executed partnership deeds and continued business operations until conversion into a limited company.</description>
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      <description>The Tribunal allowed the appeal, granting registration to the reconstituted firm. It concluded that the firm had complied with legal requirements for registration, despite objections raised by the ITO regarding partner retirement, notice requirements, and registration with the Registrar of Firms. The Tribunal found the reconstitution of the firm to be valid, based on executed partnership deeds and continued business operations until conversion into a limited company.</description>
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