https://www.taxtmi.com/caselaws?id=64656 The ITAT Delhi-D allowed the appeal by the assessee, directing the firm's status for the assessment year to be considered as a registered firm. The judgment emphasized that as of the end of the accounting period, all partners were major, rendering the minor partner's status at the beginning of the partnership irrelevant. The ITAT distinguished the case from decisions of other High Courts and relied on relevant legal provisions to support its decision, ultimately granting registration to the firm for the assessment year in question. en-us Fri, 12 Jun 1981 00:00:00 +0530 Wed, 09 Feb 2011 11:44:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64656 The ITAT Delhi-D allowed the appeal by the assessee, directing the firm's status for the assessment year to be considered as a registered firm. The judgment emphasized that as of the end of the accounting period, all partners were major, rendering the minor partner's status at the beginning of the partnership irrelevant. The ITAT distinguished the case from decisions of other High Courts and relied on relevant legal provisions to support its decision, ultimately granting registration to the firm for the assessment year in question. Case-Laws Income Tax Fri, 12 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64656