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    <title>1991 (10) TMI 10 - GUJARAT High Court</title>
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    <description>The court allowed the petition, quashing the Chief Commissioner and Board&#039;s orders refusing registration under section 34AB of the Wealth-tax Act. The court held the Board&#039;s income criterion instruction invalid, interfering with the Chief Commissioner&#039;s quasi-judicial function. Emphasizing Rule 8A(2)(ii)(B) does not require immediate ten-year practice, the court directed the Chief Commissioner to reconsider the application without the income criterion influence.</description>
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    <pubDate>Mon, 07 Oct 1991 00:00:00 +0530</pubDate>
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      <title>1991 (10) TMI 10 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=21313</link>
      <description>The court allowed the petition, quashing the Chief Commissioner and Board&#039;s orders refusing registration under section 34AB of the Wealth-tax Act. The court held the Board&#039;s income criterion instruction invalid, interfering with the Chief Commissioner&#039;s quasi-judicial function. Emphasizing Rule 8A(2)(ii)(B) does not require immediate ten-year practice, the court directed the Chief Commissioner to reconsider the application without the income criterion influence.</description>
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      <pubDate>Mon, 07 Oct 1991 00:00:00 +0530</pubDate>
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