https://www.taxtmi.com/caselaws?id=70528 The Tribunal upheld the AAC's decision to grant registration to the firm for the assessment year 1976-77. The department's appeal was dismissed as time-barred by two days, which was condoned due to postal delay. The AAC found that the firm met the conditions for registration under section 185(5), including a valid partnership instrument and genuine partnership constitution, despite issues raised by the ITO. The Tribunal confirmed the AAC's decision, emphasizing the fulfillment of statutory conditions and dismissing the department's appeal. en-us Wed, 27 May 1981 00:00:00 +0530 Sat, 16 Apr 2011 16:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70528 The Tribunal upheld the AAC's decision to grant registration to the firm for the assessment year 1976-77. The department's appeal was dismissed as time-barred by two days, which was condoned due to postal delay. The AAC found that the firm met the conditions for registration under section 185(5), including a valid partnership instrument and genuine partnership constitution, despite issues raised by the ITO. The Tribunal confirmed the AAC's decision, emphasizing the fulfillment of statutory conditions and dismissing the department's appeal. Case-Laws Income Tax Wed, 27 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70528