https://www.taxtmi.com/caselaws?id=63482 The court upheld the continuation of registration for three firms under section 184(7) of the Income-tax Act for the assessment year 1989-90. It found that the firms were genuine despite shared premises and common control due to distinct partners, separate business activities, and compliance with partnership deed terms. The court clarified that the term 'genuine' in partnership firms refers to authenticity and not mere physical factors like common premises. The revenue's appeal against the orders directing the continuation of registration was dismissed. en-us Fri, 31 Jul 1998 00:00:00 +0530 Mon, 31 Jan 2011 12:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63482 The court upheld the continuation of registration for three firms under section 184(7) of the Income-tax Act for the assessment year 1989-90. It found that the firms were genuine despite shared premises and common control due to distinct partners, separate business activities, and compliance with partnership deed terms. The court clarified that the term 'genuine' in partnership firms refers to authenticity and not mere physical factors like common premises. The revenue's appeal against the orders directing the continuation of registration was dismissed. Case-Laws Income Tax Fri, 31 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63482