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    <title>1998 (7) TMI 70 - HIMACHAL PRADESH High Court</title>
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    <description>The High Court held that the assessee-firm was not entitled to continuation of registration for the assessment years 1963-64, 1964-65, and 1965-66. Despite the Tribunal&#039;s decision in favor of the firm, the High Court found the absence of one partner&#039;s signature on the partnership deed and related documents rendered the registration invalid due to non-compliance with statutory requirements under the Income-tax Act, 1961. The Court rejected the Tribunal&#039;s reliance on certain precedents and ruled in favor of the Revenue, with no costs awarded.</description>
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    <pubDate>Thu, 02 Jul 1998 00:00:00 +0530</pubDate>
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      <title>1998 (7) TMI 70 - HIMACHAL PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=16495</link>
      <description>The High Court held that the assessee-firm was not entitled to continuation of registration for the assessment years 1963-64, 1964-65, and 1965-66. Despite the Tribunal&#039;s decision in favor of the firm, the High Court found the absence of one partner&#039;s signature on the partnership deed and related documents rendered the registration invalid due to non-compliance with statutory requirements under the Income-tax Act, 1961. The Court rejected the Tribunal&#039;s reliance on certain precedents and ruled in favor of the Revenue, with no costs awarded.</description>
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      <pubDate>Thu, 02 Jul 1998 00:00:00 +0530</pubDate>
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