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1983 (11) TMI 76 - AT - Income TaxExtract: .......ioner, is not applicable because here there is an actual partnership deed and not a record of an oral partnership entered into earlier. We are, therefore, of the view that the registration in this case should have been granted to the firm. Accordingly, we set aside the order of the Commissioner and restore that of the ITO. 8. The appeal is allowed.
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