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    <description>The Tribunal upheld the AAC&#039;s order directing the ITO to grant registration to the assessee firm, dismissing the appeal by the Revenue. The firm was found to be genuinely constituted, with valid partners, and charity was not considered a partner.</description>
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      <description>The Tribunal upheld the AAC&#039;s order directing the ITO to grant registration to the assessee firm, dismissing the appeal by the Revenue. The firm was found to be genuinely constituted, with valid partners, and charity was not considered a partner.</description>
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