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1982 (5) TMI 102 - ITAT DELHI-DExtract: .......rship is that the assessee-firm is a genuine partnership which is entitled to registration under section 185(1)(a) of the Act. We, therefore, agree with the reasoning and conclusion of the Commissioner (Appeals) that registration was refused on a mere suspicion. We, therefore, confirm the order of the Commissioner (Appeals) and dismiss this appeal.
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