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1989 (1) TMI 143 - ITAT AHMEDABAD-BExtract: .......relied upon by the learned Departmental Representative is not applicable to the peculiar facts of the present case. 9. In the final analysis we accept the assessee s claim in view of the decision of the Gujarat High Court supra as also on a consideration of the facts of the case. The ITO is directed to allow registration. 10. The appeal is allowed.
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