https://www.taxtmi.com/caselaws?id=66080 The Tribunal upheld the refusal of registration to the assessee-firm for the assessment year 1984-85 under section 185(1)(b) of the Income-tax Act, 1961. It found that the partnership and retirement deeds were likely created retrospectively and that the firm did not genuinely conduct business from 1-4-1983 as claimed. The Tribunal dismissed the appeal, affirming the decisions of the Income-tax Officer and the Deputy Commissioner (Appeals). en-us Fri, 25 Feb 1994 00:00:00 +0530 Mon, 21 Feb 2011 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66080 The Tribunal upheld the refusal of registration to the assessee-firm for the assessment year 1984-85 under section 185(1)(b) of the Income-tax Act, 1961. It found that the partnership and retirement deeds were likely created retrospectively and that the firm did not genuinely conduct business from 1-4-1983 as claimed. The Tribunal dismissed the appeal, affirming the decisions of the Income-tax Officer and the Deputy Commissioner (Appeals). Case-Laws Income Tax Fri, 25 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66080