https://www.taxtmi.com/caselaws?id=57174 The ITAT upheld the CIT (A)'s decision to grant the renewal of registration to a dissolved firm for the assessment year, distinguishing between renewal and grant of registration. The ITAT dismissed the Revenue's appeal, emphasizing the accurate interpretation of the application submitted by the assessee and aligning with precedent in similar cases involving dissolved firms. The benefit of registration was maintained for the assessee firm for the relevant assessment year. en-us Sat, 24 Mar 1984 00:00:00 +0530 Wed, 08 Dec 2010 17:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57174 The ITAT upheld the CIT (A)'s decision to grant the renewal of registration to a dissolved firm for the assessment year, distinguishing between renewal and grant of registration. The ITAT dismissed the Revenue's appeal, emphasizing the accurate interpretation of the application submitted by the assessee and aligning with precedent in similar cases involving dissolved firms. The benefit of registration was maintained for the assessee firm for the relevant assessment year. Case-Laws Income Tax Sat, 24 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57174