Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1980 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (6) TMI 43 - ITAT ALLAHABAD-AExtract: .......e have no hesitation in coming to the conclusion that the assessee s claim that in the instrument of partnership the date 6th Dec., 1973 was a typographical error for 7th Dec., 1973 ought to have been accepted. This means that the claim for registration was wrongly refused. ITO is, therefore, directed to register the firm. 7. The appeal is allowed.
|