https://www.taxtmi.com/caselaws?id=259675 The court held that the failure to file the certified copy of the instrument of change in the partnership deed along with the return was not fatal. It emphasized that the purpose of filing the changes in the partnership deed is to verify the genuineness of the partnership and the proper distribution of remuneration. The court concluded that the non-filing of the instrument of change in the partnership deed along with the return, but submitting it during assessment, does not disqualify the assessee from claiming deductions under the Income Tax Act. en-us Tue, 24 Feb 2015 00:00:00 +0530 Mon, 18 May 2015 07:31:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259675 The court held that the failure to file the certified copy of the instrument of change in the partnership deed along with the return was not fatal. It emphasized that the purpose of filing the changes in the partnership deed is to verify the genuineness of the partnership and the proper distribution of remuneration. The court concluded that the non-filing of the instrument of change in the partnership deed along with the return, but submitting it during assessment, does not disqualify the assessee from claiming deductions under the Income Tax Act. Case-Laws Income Tax Tue, 24 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259675