https://www.taxtmi.com/caselaws?id=6841 A partnership firm could not be refused registration under section 26A merely because the Tribunal ? no; the finding that the firm was not genuine was unsupported by legal evidence. Reasons that were irrelevant to genuineness or too indefinite could not sustain an adverse conclusion, and a finding based on suspicion, conjecture, or surmise had no legal force. The Tribunal also had not found any irregularity in the application or that the firm lacked legal existence. The refusal to register was therefore not sustainable, and the issue was answered in favour of the assessee. en-us Thu, 30 Mar 1967 00:00:00 +0530 Fri, 06 Feb 2009 16:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6841 A partnership firm could not be refused registration under section 26A merely because the Tribunal ? no; the finding that the firm was not genuine was unsupported by legal evidence. Reasons that were irrelevant to genuineness or too indefinite could not sustain an adverse conclusion, and a finding based on suspicion, conjecture, or surmise had no legal force. The Tribunal also had not found any irregularity in the application or that the firm lacked legal existence. The refusal to register was therefore not sustainable, and the issue was answered in favour of the assessee. Case-Laws Income Tax Thu, 30 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6841