https://www.taxtmi.com/caselaws?id=7324 Registration under section 26A required a single operative partnership instrument governing the relevant accounting year and specifying the partners' shares. Read with the later deed, the earlier partnership deed was treated as having been dissolved, with the business thereafter carried on by the continuing partners alone. On that construction, the earlier firm ceased as a taxable unit and the statute did not permit splitting the same accounting year into registered and unregistered parts. The provision demanded strict compliance and did not allow piecemeal registration for fragments of one accounting period. en-us Thu, 07 Mar 1968 00:00:00 +0530 Tue, 17 Feb 2009 20:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7324 Registration under section 26A required a single operative partnership instrument governing the relevant accounting year and specifying the partners' shares. Read with the later deed, the earlier partnership deed was treated as having been dissolved, with the business thereafter carried on by the continuing partners alone. On that construction, the earlier firm ceased as a taxable unit and the statute did not permit splitting the same accounting year into registered and unregistered parts. The provision demanded strict compliance and did not allow piecemeal registration for fragments of one accounting period. Case-Laws Income Tax Thu, 07 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7324