https://www.taxtmi.com/caselaws?id=69038 The ITAT granted continuation of registration to the assessee as an unregistered firm for the assessment years 1981-82 and 1982-83. The decision emphasized that the minor and unintentional deviations in profit-sharing ratio did not justify denial of registration, as there was no evidence of a deliberate breach of partnership terms. The judgment underscored the necessity for substantial and intentional changes in the partnership deed to impact registration status, ultimately ruling in favor of the assessee and allowing the appeals. en-us Tue, 24 Jul 1990 00:00:00 +0530 Mon, 04 Apr 2011 17:16:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69038 The ITAT granted continuation of registration to the assessee as an unregistered firm for the assessment years 1981-82 and 1982-83. The decision emphasized that the minor and unintentional deviations in profit-sharing ratio did not justify denial of registration, as there was no evidence of a deliberate breach of partnership terms. The judgment underscored the necessity for substantial and intentional changes in the partnership deed to impact registration status, ultimately ruling in favor of the assessee and allowing the appeals. Case-Laws Income Tax Tue, 24 Jul 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69038