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1991 (5) TMI 52 - GAUHATI HIGH COURTExtract: ....... finding cannot be faulted. For the reasons stated above, we answer the question in the affirmative and in favour of the assessee. In other words, we hold that the Tribunal was justified in holding that the lower authorities were wrong in cancelling the registration of the firm under section 186(1) of the Act. The reference is answered accordingly.
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