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1984 (3) TMI 163 - ITAT GAUHATIExtract: .......ssessee in the application for registration in Form No. 11 with regard to the sharing of the losses amongst the various partners and the minor is not in accordance with the partnership deed. 17. In view of what we have stated above, we reverse the order of the ld. AAC and confirm that of the ITO. 18. In the result, the Departmental appeal succeeds.
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