https://www.taxtmi.com/caselaws?id=67701 The Tribunal allowed Appeal No. 335 and partly allowed Appeal No. 304 and Appeal No. 312. The delay in filing Form No. 11 for partnership registration was condoned due to valid reasons provided by the assessee. The partnership firm M/s. Mahavir Drillers was deemed genuine based on valid partnership deeds and consistent evidence of business operations by the partners. The Tribunal adjusted income estimations for M/s. Mahavir Drillers and Shri Chain Sukh Ajmera, providing relief in line with the evidence presented. en-us Mon, 24 Jul 1978 00:00:00 +0530 Mon, 14 Mar 2011 11:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67701 The Tribunal allowed Appeal No. 335 and partly allowed Appeal No. 304 and Appeal No. 312. The delay in filing Form No. 11 for partnership registration was condoned due to valid reasons provided by the assessee. The partnership firm M/s. Mahavir Drillers was deemed genuine based on valid partnership deeds and consistent evidence of business operations by the partners. The Tribunal adjusted income estimations for M/s. Mahavir Drillers and Shri Chain Sukh Ajmera, providing relief in line with the evidence presented. Case-Laws Income Tax Mon, 24 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67701