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    <title>1985 (9) TMI 48 - PATNA High Court</title>
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    <description>The Tribunal upheld the Appellate Assistant Commissioner&#039;s decision to grant registration to the firm for the entire assessment year 1967-68. The Tribunal found that the firm was genuine, the procedural defects were curable, and the corrected application in Form No. 11A was valid. The Tribunal answered the question in favor of the assessee and against the Revenue, confirming the registration of the firm.</description>
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