https://www.taxtmi.com/caselaws?id=61980 The Tribunal allowed the appeal, ruling in favor of the firm's entitlement to registration for the assessment year 1975-76. The change in constitution, triggered by a minor partner electing to become a full-fledged partner, was deemed to have occurred on 2-5-1975, not on the earlier date when the election was made. As the necessary forms were filed within the required time, the registration was upheld for the period in question. en-us Fri, 28 Feb 1986 00:00:00 +0530 Mon, 17 Jan 2011 13:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61980 The Tribunal allowed the appeal, ruling in favor of the firm's entitlement to registration for the assessment year 1975-76. The change in constitution, triggered by a minor partner electing to become a full-fledged partner, was deemed to have occurred on 2-5-1975, not on the earlier date when the election was made. As the necessary forms were filed within the required time, the registration was upheld for the period in question. Case-Laws Income Tax Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61980