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    <title>1989 (1) TMI 33 - PUNJAB AND HARYANA High Court</title>
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    <description>Registration renewal for a firm may be confined to the period ending on the date its constitution changes, where the renewal application covers only that portion of the year. Following its earlier ruling on the same issue, the HC held that the Tribunal was correct in directing continuation of registration up to the date of the partner&#039;s death and resulting change in constitution. The renewal was therefore valid only for the period before the change, and the issue was answered in favour of the assessee.</description>
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      <title>1989 (1) TMI 33 - PUNJAB AND HARYANA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=24060</link>
      <description>Registration renewal for a firm may be confined to the period ending on the date its constitution changes, where the renewal application covers only that portion of the year. Following its earlier ruling on the same issue, the HC held that the Tribunal was correct in directing continuation of registration up to the date of the partner&#039;s death and resulting change in constitution. The renewal was therefore valid only for the period before the change, and the issue was answered in favour of the assessee.</description>
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      <pubDate>Tue, 31 Jan 1989 00:00:00 +0530</pubDate>
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