https://www.taxtmi.com/caselaws?id=71063 The Tribunal affirmed the CIT (A)'s decision to grant registration to the firm for the assessment year 1975-76 despite Form No. 12 not being signed by all partners. The Tribunal ruled that partners existing at the time of declaration could sign the form, especially in cases of partnership changes. The appeal was dismissed, emphasizing practical considerations and the timing of partnership alterations in registration matters. en-us Thu, 25 Sep 1980 00:00:00 +0530 Thu, 21 Apr 2011 11:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71063 The Tribunal affirmed the CIT (A)'s decision to grant registration to the firm for the assessment year 1975-76 despite Form No. 12 not being signed by all partners. The Tribunal ruled that partners existing at the time of declaration could sign the form, especially in cases of partnership changes. The appeal was dismissed, emphasizing practical considerations and the timing of partnership alterations in registration matters. Case-Laws Income Tax Thu, 25 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71063