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1978 (11) TMI 91 - ITAT GAUHATIExtract: .......irm and the authorities below have not referred any other fact affecting the genuineness of the firm. In the circumstances, we are satisfied that the assessee was a genuine firm in existence as constituted by the deed dt. 6th Dec., 72, and it is entitled to registration. We, therefore, direct the ITO to grant registration. 5. The appeal is allowed.
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