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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Registration certificate for partnerships must be recorded on the last partnership instrument attached to the registration application.</h1> The certificate under sub-section (4) of section 185 must be recorded on the last instrument evidencing the partnership during the relevant previous year or on the certified copy submitted in lieu thereof, when attached to the application for registration of the firm made in accordance with the procedural sub-rules of the Income-tax Rules, 1962.

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