https://www.taxtmi.com/caselaws?id=64153 The ITAT Delhi-C set aside the AAC's decision denying registration of a partnership firm under section 185(1)(a) of the IT Act, emphasizing the need for a fair examination of both partners. The tribunal directed a re-examination considering all evidence. Additionally, the inclusion of security amounts in contract receipts was upheld, rejecting the appellant's argument. The determination of the assessee's status as an Association of Persons (AOP) was linked to the registration issue and was sent back for reconsideration in light of the registration appeal findings. Both appeals were partly allowed for statistical purposes. en-us Wed, 17 Mar 1982 00:00:00 +0530 Sat, 05 Feb 2011 11:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64153 The ITAT Delhi-C set aside the AAC's decision denying registration of a partnership firm under section 185(1)(a) of the IT Act, emphasizing the need for a fair examination of both partners. The tribunal directed a re-examination considering all evidence. Additionally, the inclusion of security amounts in contract receipts was upheld, rejecting the appellant's argument. The determination of the assessee's status as an Association of Persons (AOP) was linked to the registration issue and was sent back for reconsideration in light of the registration appeal findings. Both appeals were partly allowed for statistical purposes. Case-Laws Income Tax Wed, 17 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64153