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1990 (12) TMI 14

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....Dated:- 20-12-1990<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : P. VENKATARAMA REDDI., A. LAKSHMANA RAO&nbsp; JUDGMENT Following the decision of the Supreme Court in CIT v. Bagyalakshmi and Co. [1....

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....als) granted relief in favour of the assessee directing continuance of registration of the firm. In those circumstances, the Tribunal is justified in refusing to refer the question for the decision of....