https://www.taxtmi.com/caselaws?id=56907 The tribunal upheld the CIT(A)'s decision to grant registration to the assessee firm, rejecting the ITO's denial based on the firm's constitution changes. The tribunal distinguished the case from a precedent and found the Explanation to section 185(1) of the Act inapplicable. Relying on legal authorities, including a Supreme Court case, the tribunal concluded that the assessee was entitled to registration, dismissing the appeal. en-us Sat, 29 Jan 1983 00:00:00 +0530 Tue, 07 Dec 2010 13:11:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56907 The tribunal upheld the CIT(A)'s decision to grant registration to the assessee firm, rejecting the ITO's denial based on the firm's constitution changes. The tribunal distinguished the case from a precedent and found the Explanation to section 185(1) of the Act inapplicable. Relying on legal authorities, including a Supreme Court case, the tribunal concluded that the assessee was entitled to registration, dismissing the appeal. Case-Laws Income Tax Sat, 29 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56907