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    <title>1981 (10) TMI 12 - PUNJAB AND HARYANA High Court</title>
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    <description>The High Court found the Tribunal&#039;s decision lacking in reasoning and speculative regarding the genuineness of a partnership firm seeking registration for assessment purposes. Emphasizing the need for clear findings, the High Court directed the case to be sent back to the Tribunal for a fresh decision in accordance with the law, without awarding costs. The judgment underscored the importance of thorough reasoning and procedural fairness in assessing partnership firms&#039; genuineness for tax purposes.</description>
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      <description>The High Court found the Tribunal&#039;s decision lacking in reasoning and speculative regarding the genuineness of a partnership firm seeking registration for assessment purposes. Emphasizing the need for clear findings, the High Court directed the case to be sent back to the Tribunal for a fresh decision in accordance with the law, without awarding costs. The judgment underscored the importance of thorough reasoning and procedural fairness in assessing partnership firms&#039; genuineness for tax purposes.</description>
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      <pubDate>Tue, 20 Oct 1981 00:00:00 +0530</pubDate>
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