https://www.taxtmi.com/caselaws?id=70096 The Tribunal affirmed the validity of the transfer of immovable property to the partnership firm without a registered deed, excluding the income from the property in the assessee's individual assessment. The Third Member concluded that the transfer was valid under the Indian Partnership Act, 1932, and Registration Act, aligning with the Appellate Assistant Commissioner's decision. The appeal by the revenue was dismissed, confirming the exclusion of income from the property in the assessee's individual assessment from 1-5-1979 onwards. en-us Thu, 18 Aug 1988 00:00:00 +0530 Thu, 14 Apr 2011 12:52:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70096 The Tribunal affirmed the validity of the transfer of immovable property to the partnership firm without a registered deed, excluding the income from the property in the assessee's individual assessment. The Third Member concluded that the transfer was valid under the Indian Partnership Act, 1932, and Registration Act, aligning with the Appellate Assistant Commissioner's decision. The appeal by the revenue was dismissed, confirming the exclusion of income from the property in the assessee's individual assessment from 1-5-1979 onwards. Case-Laws Income Tax Thu, 18 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70096