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    <title>1983 (12) TMI 79 - ITAT ALLAHABAD-A</title>
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    <description>The Tribunal upheld the Appellate Authority Commissioner&#039;s decision, overturning the Income Tax Officer&#039;s refusal to register a partnership firm. The Tribunal found the partnership genuine, meeting legal criteria despite concerns over profit-sharing ratios and partners&#039; contributions. It dismissed objections regarding family members as partners and non-production of lady partners for verification. Emphasizing the firm&#039;s compliance with partnership requirements, the Tribunal rejected the department&#039;s appeal, underscoring the lack of valid grounds for doubting the firm&#039;s legitimacy.</description>
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    <pubDate>Tue, 27 Dec 1983 00:00:00 +0530</pubDate>
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      <title>1983 (12) TMI 79 - ITAT ALLAHABAD-A</title>
      <link>https://www.taxtmi.com/caselaws?id=56729</link>
      <description>The Tribunal upheld the Appellate Authority Commissioner&#039;s decision, overturning the Income Tax Officer&#039;s refusal to register a partnership firm. The Tribunal found the partnership genuine, meeting legal criteria despite concerns over profit-sharing ratios and partners&#039; contributions. It dismissed objections regarding family members as partners and non-production of lady partners for verification. Emphasizing the firm&#039;s compliance with partnership requirements, the Tribunal rejected the department&#039;s appeal, underscoring the lack of valid grounds for doubting the firm&#039;s legitimacy.</description>
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      <pubDate>Tue, 27 Dec 1983 00:00:00 +0530</pubDate>
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