https://www.taxtmi.com/caselaws?id=61730 The Tribunal dismissed the revenue's appeals in IT Appeal Nos. 605 and 607 (Coch.) of 1982, upholding the continuation of registration for the assessee-firm for the assessment years 1980-81 and 1981-82. The decision was based on the interpretation of the partnership deed and compliance with section 184(7) of the Income-tax Act, 1961. The Tribunal found that the absence of specified loss shares did not invalidate the partnership deed or the firm's registration, given the historical context and legal precedents. en-us Wed, 15 Dec 1982 00:00:00 +0530 Fri, 14 Jan 2011 15:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61730 The Tribunal dismissed the revenue's appeals in IT Appeal Nos. 605 and 607 (Coch.) of 1982, upholding the continuation of registration for the assessee-firm for the assessment years 1980-81 and 1981-82. The decision was based on the interpretation of the partnership deed and compliance with section 184(7) of the Income-tax Act, 1961. The Tribunal found that the absence of specified loss shares did not invalidate the partnership deed or the firm's registration, given the historical context and legal precedents. Case-Laws Income Tax Wed, 15 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61730