https://www.taxtmi.com/caselaws?id=63112 The ITAT partially allowed the appeal, granting registration to the firm from 17th January 1976 to 22nd October 1976. However, the firm was deemed unregistered for the period before 17th January 1976 due to non-compliance with profit distribution terms in the partnership deed. This decision was based on the firm's fulfillment of legal formalities during the specified period, aligning with a precedent allowing registration for a specific timeframe contingent on procedural adherence. en-us Mon, 18 Oct 1982 00:00:00 +0530 Thu, 27 Jan 2011 18:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63112 The ITAT partially allowed the appeal, granting registration to the firm from 17th January 1976 to 22nd October 1976. However, the firm was deemed unregistered for the period before 17th January 1976 due to non-compliance with profit distribution terms in the partnership deed. This decision was based on the firm's fulfillment of legal formalities during the specified period, aligning with a precedent allowing registration for a specific timeframe contingent on procedural adherence. Case-Laws Income Tax Mon, 18 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63112