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1982 (3) TMI 77 - ITAT AHMEDABAD-AExtract: .......ship could not be excused and the provisions of section 184(4) do not contemplate such a contingency. This view was also taken by the Kerala High Court in Joseph and George. 5. In view of the above facts, therefore, we agree with the authorities below in regard to the decision to refuse registration to the assessee-firm. 6. The appeal is dismissed.
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