https://www.taxtmi.com/caselaws?id=71773 The appellate tribunal upheld the refusal of registration to the assessee firm under s. 185(1)(b) of the IT Act, 1961. The partnership deed did not accurately reflect the status of a minor partner, leading to discrepancies and the denial of registration. Despite the appellant's arguments and citation of case laws, the tribunal found the deed lacking in evidence of the minor partner's position, resulting in the dismissal of the appeal. The stay petition was considered moot as the appeal was decided on its merits. en-us Wed, 09 Jan 1985 00:00:00 +0530 Wed, 27 Apr 2011 10:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71773 The appellate tribunal upheld the refusal of registration to the assessee firm under s. 185(1)(b) of the IT Act, 1961. The partnership deed did not accurately reflect the status of a minor partner, leading to discrepancies and the denial of registration. Despite the appellant's arguments and citation of case laws, the tribunal found the deed lacking in evidence of the minor partner's position, resulting in the dismissal of the appeal. The stay petition was considered moot as the appeal was decided on its merits. Case-Laws Income Tax Wed, 09 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71773