https://www.taxtmi.com/caselaws?id=5901 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 depended on strict compliance with the statutory conditions. The partnership had to be evidenced by an instrument showing the partners' shares, the application had to be signed by all partners and filed in the prescribed manner and time, and the firm had to be genuine and constituted in accordance with the deed. Because one partner had not signed the deed or the application, and the application was not made within the prescribed time under rules 2 and 4 of the Income-tax Rules, 1922, the requirements for registration were not satisfied and registration was rightly refused. en-us Thu, 29 Aug 1985 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5901 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 depended on strict compliance with the statutory conditions. The partnership had to be evidenced by an instrument showing the partners' shares, the application had to be signed by all partners and filed in the prescribed manner and time, and the firm had to be genuine and constituted in accordance with the deed. Because one partner had not signed the deed or the application, and the application was not made within the prescribed time under rules 2 and 4 of the Income-tax Rules, 1922, the requirements for registration were not satisfied and registration was rightly refused. Case-Laws Income Tax Thu, 29 Aug 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5901