2001 (9) TMI 18

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....ment, that in order to get the benefit of registration, the assessee should proceed in strict conformity with the relevant provisions of the Act. He has placed reliance on the decision of this court in Udaipur Soap Factory v. CIT [1987] 167 ITR 613. On the other hand, Mr. Kothari, counsel appearing for the respondent-assessee, submits that it is entirely a question of fact and no substantial qu....