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    <title>1988 (3) TMI 101 - ITAT CALCUTTA-C</title>
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    <description>The Tribunal held that the absence of a partner&#039;s signature in the declaration for continuation of registration did not render the firm ineligible for registration as an Unregistered Firm (U.R.F). Disputes between partners affecting day-to-day business operations were deemed irrelevant as long as the firm remained genuine. The Tribunal directed the Income-tax Officer to grant continuation of registration to the firm, as the absence of the partner&#039;s signature was the main ground for denial. The legal representative of a deceased partner was not required to sign in this case, and the firm satisfied the registration requirements.</description>
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      <link>https://www.taxtmi.com/caselaws?id=60292</link>
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