1990 (10) TMI 51

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....der section 256(1) of the Income-tax Act, 1961. "Whether, on the facts and in the circumstances of the case, the assessee was entitled to grant of registration for the assessment year 1973-74 ?" An application for fresh registration in Form No. 11-A was filed by the firm on May 18, 1972, for the assessment year 1973-74 along with a deed of partnership. The partnership deed shows that a minor....