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2003 (10) TMI 265 - AT - Income TaxExtract: ....... reasons stated hereinabove, we hold that the appellants before the Tribunal are competent to file the appeals. We overrule the preliminary objection taken by the revenue, and the appeal is entertained and admitted. The Registry is directed to post the appeal on 8-1-2004 along with the other appeal, if any filed by the present partners of the firm.
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