https://www.taxtmi.com/caselaws?id=116875 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to treat the assessee-firm as a registered firm based on the submission of the certified copy of the partnership deed during the assessment proceedings. The Tribunal emphasized that the requirement of filing a certified copy of the partnership deed was considered directory, not mandatory, as long as it was provided before the Assessing Officer. The fee paid for the appeal was deemed valid, and the appeal was allowed in favor of the assessee, aligning with previous judgments regarding the filing of partnership deeds. en-us Tue, 09 Sep 2003 00:00:00 +0530 Mon, 18 Jun 2012 14:39:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116875 The Tribunal ruled in favor of the assessee, directing the Assessing Officer to treat the assessee-firm as a registered firm based on the submission of the certified copy of the partnership deed during the assessment proceedings. The Tribunal emphasized that the requirement of filing a certified copy of the partnership deed was considered directory, not mandatory, as long as it was provided before the Assessing Officer. The fee paid for the appeal was deemed valid, and the appeal was allowed in favor of the assessee, aligning with previous judgments regarding the filing of partnership deeds. Case-Laws Income Tax Tue, 09 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116875