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1987 (4) TMI 106 - ITAT CHANDIGARHExtract: .......are corresponding decisions in favour of the assessee which lay down that if the share income of the partners of a firm had been taken in their individual assessments, registration cannot be denied to the firm. Consequently, we are of the opinion that no reference in the matter is necessary. 4. In the result, the reference application is dismissed.
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