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    <title>1990 (10) TMI 71 - HIMACHAL PRADESH High Court</title>
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    <description>Firm registration remained available for the period up to a partner&#039;s death, for which registration had already been obtained. Following the partner&#039;s death, the firm was reconstituted by admitting the widow as a partner. Although the reconstituted firm&#039;s registration application used an incorrect form, its filing and the earlier application supported permitting proper compliance and granting registration. Registration was therefore allowed for the relevant assessment year in favour of the assessee.</description>
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      <title>1990 (10) TMI 71 - HIMACHAL PRADESH High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=23127</link>
      <description>Firm registration remained available for the period up to a partner&#039;s death, for which registration had already been obtained. Following the partner&#039;s death, the firm was reconstituted by admitting the widow as a partner. Although the reconstituted firm&#039;s registration application used an incorrect form, its filing and the earlier application supported permitting proper compliance and granting registration. Registration was therefore allowed for the relevant assessment year in favour of the assessee.</description>
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