1989 (3) TMI 71

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..... the partnership deed dated January 11, 1976, with effect from April 1, 1975. While he was minor, he was only having the benefits of partnership. For the assessment year 1976-77, the partnership firm applied for the grant of registration to the partnership created, vide deed dated January 11, 1976, with effect from April 1, 1975. The Income-tax Officer declined registration on the ground that on A .....

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