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    <title>1974 (9) TMI 32 - PATNA High Court</title>
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    <description>The court affirmed the legality of the Tribunal&#039;s decision annulling assessments of an unregistered firm for certain years after partners had already been assessed. The court determined that the Supreme Court&#039;s ruling remained valid post-amendments to the Income-tax Acts, prohibiting double taxation of both the firm and partners. The court upheld the Tribunal&#039;s order, awarding costs to the assessee.</description>
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