https://www.taxtmi.com/caselaws?id=191005 Renewal of registration under Section 26A required an application by a firm constituted under an operative instrument of partnership, and the renewal stood on the same footing as original registration. Where the partnership deed had expired on the fixed term, the original firm was treated as dissolved and the firm seeking renewal was not the same entity to which the earlier certificate had been granted. Sections 17 and 42 of the Partnership Act did not remove the need for a subsisting deed; they only regulated rights and duties if business continued after expiry. Renewal was therefore not available in the absence of an operative partnership deed. en-us Mon, 09 Aug 1948 00:00:00 +0530 Thu, 16 Mar 2017 18:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191005 Renewal of registration under Section 26A required an application by a firm constituted under an operative instrument of partnership, and the renewal stood on the same footing as original registration. Where the partnership deed had expired on the fixed term, the original firm was treated as dissolved and the firm seeking renewal was not the same entity to which the earlier certificate had been granted. Sections 17 and 42 of the Partnership Act did not remove the need for a subsisting deed; they only regulated rights and duties if business continued after expiry. Renewal was therefore not available in the absence of an operative partnership deed. Case-Laws Income Tax Mon, 09 Aug 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191005