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1981 (7) TMI 109 - ITAT CHANDIGARHExtract: .......we hold that the firm was entitled to registration which the ITO is directed to accord. We are recording a positive finding that the revenue has miserably failed to prove that the firm could be considered as a benami and in this regard it was entirely wrong to be presumptuous on the ITO s and the AAC s part. 23. In the result, the appeal is allowed
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