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1982 (3) TMI 82 - ITAT AHMEDABAD-AExtract: .......ed and provisions of s. 184(4) do not contemplate such a contingency. This view was also taken by the Kerala High Court in CIT vs. Joseph and George (1970) 77 ITR 292 (Ker). 5. In view of the above facts, therefore, we agree with the authorities below in regard to the decision to refuse registration to the assessee firm. 6. The appeal is dismissed.
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