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1959 (4) TMI 5 - SC - Income TaxWhether on the above facts and in the circumstances of the case the Tribunal was right in refusing the claim for registration of the assessee firm under section 26A of the Indian Income-tax Act? Held that:- It is clear that neither the deed of partnership nor the application for registration of the firm filed under section 26A of the Income-tax Act fulfilled the requirements of law and the Department was fully justified in rejecting the application for registration. The appeal, therefore, is devoid of any substance and is accordingly dismissed
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