https://www.taxtmi.com/caselaws?id=7412 The court denied registration to the assessee for the assessment year 1963-64 under section 185 of the Income-tax Act, 1961. The decision was based on the absence of provisions for sharing losses among partners in the partnership deed and the failure to apply for registration for the relevant year. The parties were directed to bear their own costs, and a copy of the judgment was to be forwarded to the Income-tax Appellate Tribunal as per statutory requirements. en-us Tue, 22 Oct 1968 00:00:00 +0530 Thu, 19 Feb 2009 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7412 The court denied registration to the assessee for the assessment year 1963-64 under section 185 of the Income-tax Act, 1961. The decision was based on the absence of provisions for sharing losses among partners in the partnership deed and the failure to apply for registration for the relevant year. The parties were directed to bear their own costs, and a copy of the judgment was to be forwarded to the Income-tax Appellate Tribunal as per statutory requirements. Case-Laws Income Tax Tue, 22 Oct 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7412