https://www.taxtmi.com/caselaws?id=67845 The Tribunal upheld the continuation of registration under Form No. 12 for consecutive assessment years 1975-76 to 1977-78, as there was no change in the share ratio of profits, which is crucial for determining a change in the constitution of the firm. The interpretation of Section 184(7) regarding the change in the constitution of the firm due to the attainment of majority by minor partners was also in favor of the assessee, as there was no alteration in profit-sharing ratios despite the filing of additional documents. Consequently, all appeals by the revenue were dismissed, affirming the assessee's entitlement to continuation of registration. en-us Thu, 17 Mar 1983 00:00:00 +0530 Tue, 15 Mar 2011 10:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67845 The Tribunal upheld the continuation of registration under Form No. 12 for consecutive assessment years 1975-76 to 1977-78, as there was no change in the share ratio of profits, which is crucial for determining a change in the constitution of the firm. The interpretation of Section 184(7) regarding the change in the constitution of the firm due to the attainment of majority by minor partners was also in favor of the assessee, as there was no alteration in profit-sharing ratios despite the filing of additional documents. Consequently, all appeals by the revenue were dismissed, affirming the assessee's entitlement to continuation of registration. Case-Laws Income Tax Thu, 17 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67845