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1994 (11) TMI 160 - ITAT CALCUTTA-EExtract: .......s not impeached. It has also complied with all the formalities prescribed by the rules, such as, filing of Form No. 12, seeking continuation of registration already granted. The firm has therefore been rightly held entitled to registration. We wholly agree with the order of the CIT(A). We uphold his order and dismiss the appeal filed by the revenue
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