https://www.taxtmi.com/circulars?id=9405 The Punjab & Haryana High Court concluded that entitlement to registration under sections 184 and 185 depends on compliance with excise statutes and licence conditions; where a firm conducted liquor sales in breach of the Punjab Excise Act and the Punjab Liquor Licence Rules, 1956-specifically by involving persons whose names were not endorsed on the licence in contravention of Rule 37 sub rule 26-it could not be treated as entitled to registration. Officers are directed to examine local liquor licence rules and endorsement requirements before granting partnership registration. en-us Sun, 07 Jun 1981 00:00:00 +0530 Sat, 04 Jun 2011 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9405 The Punjab & Haryana High Court concluded that entitlement to registration under sections 184 and 185 depends on compliance with excise statutes and licence conditions; where a firm conducted liquor sales in breach of the Punjab Excise Act and the Punjab Liquor Licence Rules, 1956-specifically by involving persons whose names were not endorsed on the licence in contravention of Rule 37 sub rule 26-it could not be treated as entitled to registration. Officers are directed to examine local liquor licence rules and endorsement requirements before granting partnership registration. Circulars Income Tax Sun, 07 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9405