https://www.taxtmi.com/caselaws?id=66965 The Appellate Tribunal upheld the Income Tax Officer's decision to refuse registration of the firm due to lack of evidence supporting the alleged partial partition. However, the Tribunal directed further examination by the Appellate Authority Commissioner regarding the addition of cash credits in the books of the assessee, emphasizing the need for thorough scrutiny and substantiation of financial transactions to verify income sources. en-us Fri, 06 Apr 1979 00:00:00 +0530 Tue, 08 Mar 2011 13:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66965 The Appellate Tribunal upheld the Income Tax Officer's decision to refuse registration of the firm due to lack of evidence supporting the alleged partial partition. However, the Tribunal directed further examination by the Appellate Authority Commissioner regarding the addition of cash credits in the books of the assessee, emphasizing the need for thorough scrutiny and substantiation of financial transactions to verify income sources. Case-Laws Income Tax Fri, 06 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66965