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    <title>1977 (6) TMI 4 - MADRAS High Court</title>
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    <description>The Court held that the release deed and original partnership deed evidenced the partnership by two continuing partners with respective shares. The partnership deed executed later was deemed irrelevant. Compliance with the Income Tax Act for the assessment year was confirmed, allowing registration up to March 3, 1963, when the firm was dissolved. The Tribunal&#039;s decision to grant registration was upheld but limited to the dissolution date, with no costs awarded.</description>
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    <pubDate>Mon, 20 Jun 1977 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=37678</link>
      <description>The Court held that the release deed and original partnership deed evidenced the partnership by two continuing partners with respective shares. The partnership deed executed later was deemed irrelevant. Compliance with the Income Tax Act for the assessment year was confirmed, allowing registration up to March 3, 1963, when the firm was dissolved. The Tribunal&#039;s decision to grant registration was upheld but limited to the dissolution date, with no costs awarded.</description>
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