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    <title>1980 (12) TMI 71 - ITAT BANGALORE</title>
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    <description>The Tribunal quashed the Commissioner&#039;s order and upheld the ITO&#039;s decision regarding the registration of the firm. The dispute revolved around the validity of the partnership deed, particularly concerning the inclusion of minor partners and the date of its commencement. The Tribunal, relying on legal precedents and interpretations, rejected the Commissioner&#039;s arguments, emphasizing that the partnership agreement was valid and in compliance with the law. The Tribunal&#039;s decision was supported by previous judgments and interpretations of relevant provisions, ultimately leading to the dismissal of the Commissioner&#039;s challenge to the firm&#039;s registration.</description>
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    <pubDate>Thu, 18 Dec 1980 00:00:00 +0530</pubDate>
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      <title>1980 (12) TMI 71 - ITAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=57707</link>
      <description>The Tribunal quashed the Commissioner&#039;s order and upheld the ITO&#039;s decision regarding the registration of the firm. The dispute revolved around the validity of the partnership deed, particularly concerning the inclusion of minor partners and the date of its commencement. The Tribunal, relying on legal precedents and interpretations, rejected the Commissioner&#039;s arguments, emphasizing that the partnership agreement was valid and in compliance with the law. The Tribunal&#039;s decision was supported by previous judgments and interpretations of relevant provisions, ultimately leading to the dismissal of the Commissioner&#039;s challenge to the firm&#039;s registration.</description>
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      <pubDate>Thu, 18 Dec 1980 00:00:00 +0530</pubDate>
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