https://www.taxtmi.com/caselaws?id=6695 Payment of salary to existing partners, without an express deed clause, did not by itself amount to a change in the constitution of the firm for renewal of registration under section 26A of the Indian Income-tax Act, 1922. The expression "constitution of a firm" was treated as referring to the firm's composition or structure, which ordinarily changes only when partners are added or removed. An improper remuneration payment may breach the partnership arrangement and section 13 of the Indian Partnership Act, 1932, but it does not alter the profit-sharing arrangement or the firm's constitution unless the underlying partnership structure itself changes. Renewal remained available on that basis. en-us Tue, 12 Apr 1966 00:00:00 +0530 Sun, 01 Feb 2009 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6695 Payment of salary to existing partners, without an express deed clause, did not by itself amount to a change in the constitution of the firm for renewal of registration under section 26A of the Indian Income-tax Act, 1922. The expression "constitution of a firm" was treated as referring to the firm's composition or structure, which ordinarily changes only when partners are added or removed. An improper remuneration payment may breach the partnership arrangement and section 13 of the Indian Partnership Act, 1932, but it does not alter the profit-sharing arrangement or the firm's constitution unless the underlying partnership structure itself changes. Renewal remained available on that basis. Case-Laws Income Tax Tue, 12 Apr 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6695