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    <title>1977 (7) TMI 12 - PATNA High Court</title>
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    <description>The court found the application maintainable despite a prior withdrawal, upheld the validity of the partnership deed&#039;s execution date, confirmed compliance with registration conditions under the Income Tax Act, and applied legal precedents favoring registration. Consequently, the court allowed the application, quashed the challenged orders, and directed the respondents to register the petitioner&#039;s firm under section 185 of the Act, without awarding costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=37654</link>
      <description>The court found the application maintainable despite a prior withdrawal, upheld the validity of the partnership deed&#039;s execution date, confirmed compliance with registration conditions under the Income Tax Act, and applied legal precedents favoring registration. Consequently, the court allowed the application, quashed the challenged orders, and directed the respondents to register the petitioner&#039;s firm under section 185 of the Act, without awarding costs.</description>
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