https://www.taxtmi.com/caselaws?id=190903 Registration under section 26A required a firm to be constituted under an operative partnership instrument specifying partners' shares during the relevant period. On the material before the authorities, the supplementary deed showed that the new constitution of the firm came into existence only on 2 July 1953, not retrospectively from 1 January 1953. A retrospective recital could not by itself create an earlier partnership commencement in the absence of proof of a concluded prior agreement. The firm was therefore not entitled to registration for the earlier period. en-us Tue, 20 Mar 1962 00:00:00 +0530 Wed, 08 Mar 2017 17:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190903 Registration under section 26A required a firm to be constituted under an operative partnership instrument specifying partners' shares during the relevant period. On the material before the authorities, the supplementary deed showed that the new constitution of the firm came into existence only on 2 July 1953, not retrospectively from 1 January 1953. A retrospective recital could not by itself create an earlier partnership commencement in the absence of proof of a concluded prior agreement. The firm was therefore not entitled to registration for the earlier period. Case-Laws Income Tax Tue, 20 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190903