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1971 (1) TMI 41 - ANDHRA PRADESH HIGH COURTWhether Tribunal was right in holding that the registration granted to the assessee-firm would have effect for the assessment year 1963-64 under section 184(7) notwithstanding that there had been no ascertainment or division of the profits of the business among the partners of the firm - question is, answered in the affirmative and in favour of the assessee
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