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    <title>1980 (12) TMI 184 - DELHI HIGH COURT</title>
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    <description>The High Court ruled in favor of the petitioner, determining that the transfer of quota rights in a partnership firm should be effective from the date of reconstitution in 1960, rather than the later date of October 1961-March 1962. The court resolved conflicting views between Madras and Bombay High Courts, holding that approval should date back to the agreement between partners. The authorities were directed to issue licenses based on the effective date of reconstitution, and the writ petition was allowed with costs.</description>
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    <pubDate>Thu, 11 Dec 1980 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=165673</link>
      <description>The High Court ruled in favor of the petitioner, determining that the transfer of quota rights in a partnership firm should be effective from the date of reconstitution in 1960, rather than the later date of October 1961-March 1962. The court resolved conflicting views between Madras and Bombay High Courts, holding that approval should date back to the agreement between partners. The authorities were directed to issue licenses based on the effective date of reconstitution, and the writ petition was allowed with costs.</description>
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      <pubDate>Thu, 11 Dec 1980 00:00:00 +0530</pubDate>
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