https://www.taxtmi.com/caselaws?id=62343 The Tribunal concluded that the Revenue's appeal failed as the refusal to register the assessee-firm was based on an incorrect interpretation of the requirement to specify individual shares. The deeds, when read together, did specify the shares of the continuing partners. The Tribunal upheld the Commissioner (Appeals) order directing the ITO to grant registration for the assessment year 1977-78 and dismissed the Revenue's appeals. en-us Mon, 31 May 1982 00:00:00 +0530 Wed, 19 Jan 2011 13:48:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62343 The Tribunal concluded that the Revenue's appeal failed as the refusal to register the assessee-firm was based on an incorrect interpretation of the requirement to specify individual shares. The deeds, when read together, did specify the shares of the continuing partners. The Tribunal upheld the Commissioner (Appeals) order directing the ITO to grant registration for the assessment year 1977-78 and dismissed the Revenue's appeals. Case-Laws Income Tax Mon, 31 May 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62343