https://www.taxtmi.com/caselaws?id=66314 The Tribunal granted registration to the firm, allowing the appeal. The delay of four days in closing the accounts was deemed a minor deviation from the partnership deed's provision, not compromising the firm's genuineness. The Supreme Court's emphasis on meeting key partnership formation requirements, despite the delay, supported the decision. The Tribunal justified the grant of registration, highlighting that minor deviations may not warrant refusal, as seen in precedent cases. en-us Wed, 30 May 1984 00:00:00 +0530 Wed, 23 Feb 2011 15:23:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66314 The Tribunal granted registration to the firm, allowing the appeal. The delay of four days in closing the accounts was deemed a minor deviation from the partnership deed's provision, not compromising the firm's genuineness. The Supreme Court's emphasis on meeting key partnership formation requirements, despite the delay, supported the decision. The Tribunal justified the grant of registration, highlighting that minor deviations may not warrant refusal, as seen in precedent cases. Case-Laws Income Tax Wed, 30 May 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66314