https://www.taxtmi.com/caselaws?id=63619 The Income Tax Appellate Tribunal (ITAT) allowed the appeal, overturning previous decisions and granting registration to the assessee firm. The ITAT found the partnership agreement valid, supported by evidence establishing partner age and authenticity. Emphasizing the genuineness of the firm's actions, including the conversion of loans into capital and partners' active involvement, the ITAT deemed registration warranted based on the presented evidence and case circumstances. en-us Fri, 14 Jul 1978 00:00:00 +0530 Tue, 01 Feb 2011 11:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=63619 The Income Tax Appellate Tribunal (ITAT) allowed the appeal, overturning previous decisions and granting registration to the assessee firm. The ITAT found the partnership agreement valid, supported by evidence establishing partner age and authenticity. Emphasizing the genuineness of the firm's actions, including the conversion of loans into capital and partners' active involvement, the ITAT deemed registration warranted based on the presented evidence and case circumstances. Case-Laws Income Tax Fri, 14 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=63619