https://www.taxtmi.com/caselaws?id=117200 The Tribunal upheld the decision to grant registration to the assessee as a partnership firm, emphasizing that substantial compliance with the requirement of a certified copy of the partnership deed under section 184(2) sufficed. The Tribunal noted that the deed, bearing signatures of all partners and witnesses, met the verification criteria, despite not being explicitly marked as 'certified'. Therefore, the Tribunal dismissed the Revenue's appeal, confirming the registration of the assessee as a partnership firm based on meeting the substantive requirements of section 184(2). en-us Wed, 04 Dec 2002 00:00:00 +0530 Thu, 21 Jun 2012 10:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117200 The Tribunal upheld the decision to grant registration to the assessee as a partnership firm, emphasizing that substantial compliance with the requirement of a certified copy of the partnership deed under section 184(2) sufficed. The Tribunal noted that the deed, bearing signatures of all partners and witnesses, met the verification criteria, despite not being explicitly marked as 'certified'. Therefore, the Tribunal dismissed the Revenue's appeal, confirming the registration of the assessee as a partnership firm based on meeting the substantive requirements of section 184(2). Case-Laws Income Tax Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117200