https://www.taxtmi.com/caselaws?id=69695 The Tribunal upheld the CIT (Appeals) decision, ruling in favor of the assessee regarding the cancellation of registration renewal under section 186 of the IT Act, 1961. The cancellation based on the absence of a fresh partnership deed when a minor partner attained majority was deemed unjustified. The Tribunal emphasized the firm's genuineness and the technical nature of the cancellation decision, dismissing the departmental appeals and highlighting the significance of partnership deed provisions and legal statutes in such cases. en-us Thu, 09 Jul 1981 00:00:00 +0530 Mon, 11 Apr 2011 16:18:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69695 The Tribunal upheld the CIT (Appeals) decision, ruling in favor of the assessee regarding the cancellation of registration renewal under section 186 of the IT Act, 1961. The cancellation based on the absence of a fresh partnership deed when a minor partner attained majority was deemed unjustified. The Tribunal emphasized the firm's genuineness and the technical nature of the cancellation decision, dismissing the departmental appeals and highlighting the significance of partnership deed provisions and legal statutes in such cases. Case-Laws Income Tax Thu, 09 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69695