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    <title>1981 (3) TMI 28 - CALCUTTA High Court</title>
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    <description>The court held that the Tribunal was not justified in refusing the assessee&#039;s claim for registration following the retirement of a partner and change in the firm&#039;s constitution. The court directed the assessee to adjust the accounts in accordance with the new partnership deed and ordered the Tribunal to facilitate this adjustment. Each party was instructed to bear their own costs.</description>
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      <description>The court held that the Tribunal was not justified in refusing the assessee&#039;s claim for registration following the retirement of a partner and change in the firm&#039;s constitution. The court directed the assessee to adjust the accounts in accordance with the new partnership deed and ordered the Tribunal to facilitate this adjustment. Each party was instructed to bear their own costs.</description>
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