https://www.taxtmi.com/caselaws?id=68782 Partnership status was considered in relation to an entity initially assessed as a registered firm but later treated as an association of persons because the partnership allegedly breached restrictions in UPSEAL's articles of association. Articles of association regulate internal management and do not have statutory force; their breach does not, by itself, make a partnership unlawful under Section 23 of the Indian Contract Act or justify denial of firm registration. Section 184(3) supports continuity of a firm's assessed status where there is no change in its constitution or partners' shares. Consistent treatment as a registered firm in earlier and later assessment years supported retaining that status. en-us Fri, 12 Oct 2007 00:00:00 +0530 Sat, 15 Jun 2013 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68782 Partnership status was considered in relation to an entity initially assessed as a registered firm but later treated as an association of persons because the partnership allegedly breached restrictions in UPSEAL's articles of association. Articles of association regulate internal management and do not have statutory force; their breach does not, by itself, make a partnership unlawful under Section 23 of the Indian Contract Act or justify denial of firm registration. Section 184(3) supports continuity of a firm's assessed status where there is no change in its constitution or partners' shares. Consistent treatment as a registered firm in earlier and later assessment years supported retaining that status. Case-Laws Income Tax Fri, 12 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68782