https://www.taxtmi.com/caselaws?id=6885 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 required a partnership constituted under an instrument and factual existence of the firm throughout the accounting year. The partnership deed was dated earlier than the purchase of the stamp paper, and the exact date of execution was not established. On those facts, it was not proved that the firm existed during the whole relevant accounting period, so refusal of registration was justified and the question was answered against the assessee. en-us Tue, 30 Nov 1965 00:00:00 +0530 Fri, 06 Feb 2009 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6885 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 required a partnership constituted under an instrument and factual existence of the firm throughout the accounting year. The partnership deed was dated earlier than the purchase of the stamp paper, and the exact date of execution was not established. On those facts, it was not proved that the firm existed during the whole relevant accounting period, so refusal of registration was justified and the question was answered against the assessee. Case-Laws Income Tax Tue, 30 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6885