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2002 (12) TMI 559 - ITAT CHANDIGARHExtract: .......e signed by all the partners, so that the Assessing Officer could verify that all the partners whose names are mentioned, are genuine partners. On totality of facts and circumstances of the case, we confirm the order of ld. CIT(A) and direct the Assessing Officer to grant registration to the assessee-firm. 5. In the result, the appeal is dismissed.
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