1991 (1) TMI 57

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..... Y., R. A. SHARMA JUDGMENT R. A. SHARMA J. -Under section 256 (2) of the Income-tax Act, 1961, the following question has been stated by the Tribunal : "Whether, on the facts and in the circumst .....

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..... the application for registration of the firm is appealable inasmuch as in fact, it amounts to refusing to register the firm and thus falls under section 185(l) (b) which is expressly made appealable. .....

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