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    <title>1997 (11) TMI 134 - ITAT JAIPUR</title>
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    <description>The Department&#039;s appeals against the denial of registration to a firm for the assessment years 1982-83 and 1988-89 were dismissed. The Income Tax Appellate Tribunal (ITAT) upheld the first appellate authority&#039;s decision, considering the partner&#039;s subsequent admission of her status, the firm&#039;s historical registration, and the consistent constitution of the firm. The ITAT also cited a similar case from the Ahmedabad Bench in favor of the assessee. Consequently, the Department&#039;s appeals for both years were rejected.</description>
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      <title>1997 (11) TMI 134 - ITAT JAIPUR</title>
      <link>https://www.taxtmi.com/caselaws?id=68184</link>
      <description>The Department&#039;s appeals against the denial of registration to a firm for the assessment years 1982-83 and 1988-89 were dismissed. The Income Tax Appellate Tribunal (ITAT) upheld the first appellate authority&#039;s decision, considering the partner&#039;s subsequent admission of her status, the firm&#039;s historical registration, and the consistent constitution of the firm. The ITAT also cited a similar case from the Ahmedabad Bench in favor of the assessee. Consequently, the Department&#039;s appeals for both years were rejected.</description>
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      <pubDate>Fri, 21 Nov 1997 00:00:00 +0530</pubDate>
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