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1962 (8) TMI 92 - HC - Income TaxExtract: .......tnership Act, and since there is no other defect in the application which it has made for registration, it would also be entitled to registration under section 26A of the Income-tax Act. Our answer to the second question, therefore, is also in the affirmative. The department will pay the costs of the assessee. Questions answered in the affirmative.
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