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    <title>1966 (1) TMI 19 - Supreme Court</title>
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    <description>An order cancelling the renewal certificate of a firm&#039;s registration under the Income-tax Rules was treated as the practical equivalent of refusing renewal. Reading section 30(1) with section 26A and the renewal procedure, the Court held that the appellate right against refusal to register a firm was wide enough to cover cancellation of renewal granted under rule 6B. The order was therefore appealable, and the question was answered in the assessee&#039;s favour.</description>
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    <pubDate>Tue, 04 Jan 1966 00:00:00 +0530</pubDate>
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      <title>1966 (1) TMI 19 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=49235</link>
      <description>An order cancelling the renewal certificate of a firm&#039;s registration under the Income-tax Rules was treated as the practical equivalent of refusing renewal. Reading section 30(1) with section 26A and the renewal procedure, the Court held that the appellate right against refusal to register a firm was wide enough to cover cancellation of renewal granted under rule 6B. The order was therefore appealable, and the question was answered in the assessee&#039;s favour.</description>
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      <pubDate>Tue, 04 Jan 1966 00:00:00 +0530</pubDate>
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