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1991 (8) TMI 35 - GAUHATI HIGH COURTExtract: .......es would be ascertained and profit and loss account and balance-sheet drawn up and prepared. For the reasons stated above, we hold that the assessee is entitled to registration for the assessment year in question. Accordingly, the reference is answered in the affirmative and in favour of the assessee and against the Revenue. Y. I. SINGH J.-I agree.
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