https://www.taxtmi.com/caselaws?id=204182 The High Court held that the production of a certified copy of the instrument of partnership is mandatory for claiming assessment as a "firm" for any year starting from 1993-94 onwards. Failure to produce the certified copy would result in the disallowance of deductions claimed. The Court directed the Assessing Officer to verify the production of the partnership deed during assessments for the relevant years to determine the eligibility of the assessee for the status as a "firm." en-us Tue, 15 Sep 2009 00:00:00 +0530 Fri, 29 Jun 2018 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204182 The High Court held that the production of a certified copy of the instrument of partnership is mandatory for claiming assessment as a "firm" for any year starting from 1993-94 onwards. Failure to produce the certified copy would result in the disallowance of deductions claimed. The Court directed the Assessing Officer to verify the production of the partnership deed during assessments for the relevant years to determine the eligibility of the assessee for the status as a "firm." Case-Laws Income Tax Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204182