2003 (9) TMI 58

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....the Income-tax Appellate Tribunal, Patna Bench, upholding the order passed by the Commissioner of income-tax whereby registration was granted to the firm after setting aside the order of the Assessing Officer cancelling the registration of the firm. The question involved in this case is a simple one. In terms of the partnership deed shares of each partners were defined but at the time of distribu....