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    <title>1988 (1) TMI 17 - MADHYA PRADESH High Court</title>
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    <description>Continuation of registration of a partnership firm up to the date of a partner&#039;s death was treated as governed by the Supreme Court precedent in Wazid Ali Abid Ali v. CIT. The High Court noted that the Revenue could not refuse continuation merely because the partnership deed had not been executed until the close of the accounting year. On that basis, the referred question was answered in favour of the assessee, confirming continuation of registration for the relevant period ending on the date of death.</description>
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    <pubDate>Fri, 08 Jan 1988 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=24943</link>
      <description>Continuation of registration of a partnership firm up to the date of a partner&#039;s death was treated as governed by the Supreme Court precedent in Wazid Ali Abid Ali v. CIT. The High Court noted that the Revenue could not refuse continuation merely because the partnership deed had not been executed until the close of the accounting year. On that basis, the referred question was answered in favour of the assessee, confirming continuation of registration for the relevant period ending on the date of death.</description>
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      <pubDate>Fri, 08 Jan 1988 00:00:00 +0530</pubDate>
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