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1985 (8) TMI 3 - SC - Income TaxHigh Court obviously fell into an error in proceeding on the footing that without a partition or a partial partition, some of the members belonging to the Hindu undivided family could not constitute themselves into a partnership firm - Once conditions are satisfied, it is the obligation of the ITO under the Act to extend the benefit of registration and allow the firm to enjoy the benefits provided by the Act
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