https://www.taxtmi.com/caselaws?id=65985 Continuation of registration under section 184(7) depends on compliance with the statutory conditions, and the tax authority may still examine under section 185 whether the firm is genuine and constituted as shown in the partnership deed. Earlier registration does not bar that enquiry. On the facts, the firm was held to be a genuine partnership, so continuation of registration was justified. The excise-law objection also failed: a partnership using a liquor licence standing in one partner's name does not amount to a legal transfer of the licence, and absence of prior permission under rules 38 and 39 of the Andhra Pradesh Foreign Liquor and Indian Liquor Rules did not make the partnership illegal or disentitle it to registration. en-us Mon, 23 Jul 1984 00:00:00 +0530 Sat, 19 Feb 2011 16:51:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65985 Continuation of registration under section 184(7) depends on compliance with the statutory conditions, and the tax authority may still examine under section 185 whether the firm is genuine and constituted as shown in the partnership deed. Earlier registration does not bar that enquiry. On the facts, the firm was held to be a genuine partnership, so continuation of registration was justified. The excise-law objection also failed: a partnership using a liquor licence standing in one partner's name does not amount to a legal transfer of the licence, and absence of prior permission under rules 38 and 39 of the Andhra Pradesh Foreign Liquor and Indian Liquor Rules did not make the partnership illegal or disentitle it to registration. Case-Laws Income Tax Mon, 23 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65985