https://www.taxtmi.com/caselaws?id=67018 The Tribunal upheld the refusal of registration to the appellant firm under section 185(1)(b) of the Income Tax Act, 1961. It found that the appellant was not a genuine firm but rather an extension of another firm, leading to the denial of registration. The Tribunal agreed with the first appellate authority's decision, dismissing the appellant's appeal and confirming the refusal of registration. en-us Fri, 15 Jan 1982 00:00:00 +0530 Tue, 08 Mar 2011 17:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67018 The Tribunal upheld the refusal of registration to the appellant firm under section 185(1)(b) of the Income Tax Act, 1961. It found that the appellant was not a genuine firm but rather an extension of another firm, leading to the denial of registration. The Tribunal agreed with the first appellate authority's decision, dismissing the appellant's appeal and confirming the refusal of registration. Case-Laws Income Tax Fri, 15 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67018