https://www.taxtmi.com/caselaws?id=6973 Strict compliance with section 26A was required for renewal of a firm's income-tax registration, including an application signed by all partners. The authorities were justified in doubting genuineness where the partnership deed and the firm's business representations showed a material inconsistency about who constituted the firm: a bank application linked to the business named the father as a partner while omitting one brother, and the explanation for that discrepancy was unsatisfactory. On those facts, the Tribunal's finding that the partnership was not proved as genuine was supportable, and the refusal to renew registration was upheld. en-us Tue, 26 Jul 1966 00:00:00 +0530 Sat, 07 Feb 2009 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6973 Strict compliance with section 26A was required for renewal of a firm's income-tax registration, including an application signed by all partners. The authorities were justified in doubting genuineness where the partnership deed and the firm's business representations showed a material inconsistency about who constituted the firm: a bank application linked to the business named the father as a partner while omitting one brother, and the explanation for that discrepancy was unsatisfactory. On those facts, the Tribunal's finding that the partnership was not proved as genuine was supportable, and the refusal to renew registration was upheld. Case-Laws Income Tax Tue, 26 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6973