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    <title>1984 (7) TMI 170 - ITAT JAIPUR</title>
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    <description>A firm&#039;s registration could not be refused solely because the original partnership deed was not produced, where a photostat copy signed by the partners and attested by a witness was filed. The copy was treated as a true copy of the partnership deed executed on stamp paper, and the non-production of the original was explained by the circumstances on record. On those facts, the requirement of section 184(5) was regarded as satisfied because the original had not been withheld without justification, and the direction to reconsider the registration claim was upheld.</description>
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    <pubDate>Thu, 26 Jul 1984 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=67880</link>
      <description>A firm&#039;s registration could not be refused solely because the original partnership deed was not produced, where a photostat copy signed by the partners and attested by a witness was filed. The copy was treated as a true copy of the partnership deed executed on stamp paper, and the non-production of the original was explained by the circumstances on record. On those facts, the requirement of section 184(5) was regarded as satisfied because the original had not been withheld without justification, and the direction to reconsider the registration claim was upheld.</description>
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      <pubDate>Thu, 26 Jul 1984 00:00:00 +0530</pubDate>
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