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    <title>1982 (3) TMI 77 - ITAT AHMEDABAD-A</title>
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    <description>The Appellate Tribunal upheld the decision to refuse registration to the assessee-firm due to non-compliance with the statutory requirements outlined in section 184(3), (4), and (5) of the Income-tax Act, 1961. The delay in submitting the partnership deed beyond the specified timeline precluded condonation of the delay, leading to the denial of registration. The appeal was dismissed, affirming the authorities&#039; decision.</description>
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    <pubDate>Fri, 26 Mar 1982 00:00:00 +0530</pubDate>
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      <title>1982 (3) TMI 77 - ITAT AHMEDABAD-A</title>
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      <description>The Appellate Tribunal upheld the decision to refuse registration to the assessee-firm due to non-compliance with the statutory requirements outlined in section 184(3), (4), and (5) of the Income-tax Act, 1961. The delay in submitting the partnership deed beyond the specified timeline precluded condonation of the delay, leading to the denial of registration. The appeal was dismissed, affirming the authorities&#039; decision.</description>
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      <pubDate>Fri, 26 Mar 1982 00:00:00 +0530</pubDate>
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