https://www.taxtmi.com/caselaws?id=6730 The essential conditions for firm registration were satisfied, leaving only the genuineness of the partnership in issue. The Tribunal, as final fact-finder, held on the evidence that the named partners were not mere dummies or name-lenders for another person. The fact that capital may have come from one source did not by itself justify of registration, and any benami interest did not defeat registration once the partnership was found genuine. The Tribunal's finding rested on relevant evidence and was not shown to be perverse, so the assessee-firm was entitled to registration for the assessment year in question. en-us Tue, 06 Apr 1965 00:00:00 +0530 Sun, 01 Feb 2009 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6730 The essential conditions for firm registration were satisfied, leaving only the genuineness of the partnership in issue. The Tribunal, as final fact-finder, held on the evidence that the named partners were not mere dummies or name-lenders for another person. The fact that capital may have come from one source did not by itself justify of registration, and any benami interest did not defeat registration once the partnership was found genuine. The Tribunal's finding rested on relevant evidence and was not shown to be perverse, so the assessee-firm was entitled to registration for the assessment year in question. Case-Laws Income Tax Tue, 06 Apr 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6730