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1978 (11) TMI 56 - KERALA HIGH COURTExtract: .......on which the officer could be satisfied that the shares of the minors in the losses had been specified. Being so, we are of the opinion that the registration of the firm ought to be refused. In the result, we answer the question referred in the negative, that is, in favour of the revenue and against the assessee. There will be no order as to costs.
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