TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Partnership Registration Denied: Benamidar Not Recognized as Partner</h1> <h3>Ouseph And Sons. Versus Commissioner of Income-Tax, Kerala.</h3> The High Court of Kerala upheld the Income-tax Appellate Tribunal's decision to deny registration to a firm due to account discrepancies and insufficient ... Whether the Tribunal was right in law in holding that the firm was not entitled to grant of registration and renewal of registration u/s 26A of the IT Act, 1922 - Held, yes The High Court of Kerala upheld the decision of the Income-tax Appellate Tribunal to deny registration to a firm due to discrepancies in accounts and lack of evidence of partnership existence. The court emphasized the requirement of at least two genuine partners for a valid partnership, rejecting the argument that a benamidar could be considered a separate partner. The judgment favored the tax department and did not award costs.
TaxTMI 
TaxTMI 
