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1983 (7) TMI 69 - AT - Income TaxExtract: .......e deed of trust, is irrelevant in the trust deed. No consequences can flow therefrom. The partnership deed does not impost any liability a possibility. Therefore the assessee firm is entitled to registration. In that view of the matter the assessment u/s 143(3) should have been final and not protective. 8.In the result both the appeals are allowed.
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