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2001 (7) TMI 1244 - ITAT JABALPURExtract: .......eed duly certified by all partners during the course of the assessment proceeding complied with the conditions of section 184 and is eligible to be assessed as a firm and not as an association of persons. We, therefore, vacate the order of the Commissioner of Income-tax (Appeals) in this regard. In the result, the appeal of the assessee is allowed.
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