https://www.taxtmi.com/caselaws?id=61820 The Tribunal ruled in favor of the assessee, reinstating the partnership firm's registration for the assessment year 1983-84. The decision highlighted the legal provisions under the Indian Partnership Act, the firm's consistent registration history, and clarified that paying a salary to a partner does not impact the profit-sharing ratio or registration eligibility. The Tribunal emphasized the importance of fulfilling registration conditions and supported the assessee's entitlement to registration continuity based on past practices and the absence of significant changes in the firm's constitution. en-us Tue, 12 Nov 1991 00:00:00 +0530 Sat, 15 Jan 2011 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61820 The Tribunal ruled in favor of the assessee, reinstating the partnership firm's registration for the assessment year 1983-84. The decision highlighted the legal provisions under the Indian Partnership Act, the firm's consistent registration history, and clarified that paying a salary to a partner does not impact the profit-sharing ratio or registration eligibility. The Tribunal emphasized the importance of fulfilling registration conditions and supported the assessee's entitlement to registration continuity based on past practices and the absence of significant changes in the firm's constitution. Case-Laws Income Tax Tue, 12 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61820