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1994 (10) TMI 83 - AT - Income TaxExtract: .......return by the AOP. When once a case is not made out under section 186(1) inasmuch as there is no finding that there was no genuine firm, registration cannot be refused. Reversing the orders of the authorities below, we direct that the assessment be made against the assessee in the status of registered firm. 21. The appeal by the assessee is allowed
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