1985 (1) TMI 8

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...." Whether, on the facts and in the circumstances of the case, the Tribunal was justified in confirming the findings of the Appellate Assistant Commissioner that the assessee-firm was validly constituted and it was entitled to registration under section 185 of the Income-tax Act, 1961?" It would not be necessary to give the facts of the case in detail as Mr. Surolia, learned counsel for the Depart....