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    <title>1987 (7) TMI 129 - ITAT AHMEDABAD-C</title>
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    <description>The Tribunal upheld the revenue&#039;s appeal in the quantum proceedings, setting aside the AAC&#039;s order and restoring that of the ITO. The Tribunal also dismissed the appeal in the matter of registration as infructuous, emphasizing the need for proper assessment following the change in the firm&#039;s constitution. The decision highlighted the legal complexities surrounding partnership changes and the importance of accurate assessments in such scenarios.</description>
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