https://www.taxtmi.com/caselaws?id=7149 An application for registration of a firm under section 26A of the Income-tax Act, 1922 had to be supported by the original partnership instrument or, exceptionally, by a copy certified in writing by all partners where the original could not conveniently be produced. The court held that this requirement was mandatory under Rules 3 and 4 of the Indian Income-tax Rules, 1922. Because neither the original deed nor a properly certified copy signed by all partners was filed, the registration application did not comply with the prescribed conditions and was rightly rejected. en-us Thu, 13 Jul 1967 00:00:00 +0530 Wed, 11 Feb 2009 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7149 An application for registration of a firm under section 26A of the Income-tax Act, 1922 had to be supported by the original partnership instrument or, exceptionally, by a copy certified in writing by all partners where the original could not conveniently be produced. The court held that this requirement was mandatory under Rules 3 and 4 of the Indian Income-tax Rules, 1922. Because neither the original deed nor a properly certified copy signed by all partners was filed, the registration application did not comply with the prescribed conditions and was rightly rejected. Case-Laws Income Tax Thu, 13 Jul 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7149