https://www.taxtmi.com/caselaws?id=67067 The Tribunal allowed the appeal, directing the ITO to grant registration to the assessee firm under section 185 of the Income Tax Act, 1961. The decision was based on the active involvement of the new partners in the firm's activities, fulfilling the essential elements of a partnership. The Tribunal found the new partners to be genuine despite their non-contribution of capital, emphasizing that such contribution was not mandatory under the partnership agreement. en-us Tue, 21 Feb 1984 00:00:00 +0530 Tue, 08 Mar 2011 18:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67067 The Tribunal allowed the appeal, directing the ITO to grant registration to the assessee firm under section 185 of the Income Tax Act, 1961. The decision was based on the active involvement of the new partners in the firm's activities, fulfilling the essential elements of a partnership. The Tribunal found the new partners to be genuine despite their non-contribution of capital, emphasizing that such contribution was not mandatory under the partnership agreement. Case-Laws Income Tax Tue, 21 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67067