https://www.taxtmi.com/caselaws?id=67597 The partnership firm's registration for the assessment year 1980-81 was initially denied due to suspicions of being non-genuine and an attempt to evade tax liabilities. The lady partners were alleged to be benamidars of the male partner. The Tribunal members were divided in their opinion, with the Judicial Member supporting the initial decision, while the Accountant Member and the Third Member concluded that the firm was genuine and entitled to registration. Ultimately, the majority decision favored the assessee, allowing the appeal and granting registration to the firm. en-us Tue, 12 Apr 1988 00:00:00 +0530 Fri, 11 Mar 2011 15:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67597 The partnership firm's registration for the assessment year 1980-81 was initially denied due to suspicions of being non-genuine and an attempt to evade tax liabilities. The lady partners were alleged to be benamidars of the male partner. The Tribunal members were divided in their opinion, with the Judicial Member supporting the initial decision, while the Accountant Member and the Third Member concluded that the firm was genuine and entitled to registration. Ultimately, the majority decision favored the assessee, allowing the appeal and granting registration to the firm. Case-Laws Income Tax Tue, 12 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67597