https://www.taxtmi.com/caselaws?id=7552 A firm seeking registration under section 26A of the Indian Income-tax Act, 1922 was held entitled to registration because the partnership was supported by a written deed, registration with the Registrar of Firms, banking arrangements, and business conduct through disclosed agents. The High Court found no material circumstances justifying an inference that the partnership was sham or non-genuine, and held that the Tribunal had relied on isolated answers and contextualised facts rather than relevant evidence. The refusal of registration was therefore not sustainable because the finding lacked proper evidentiary support and was unreasonable on the record. en-us Fri, 25 Apr 1969 00:00:00 +0530 Wed, 25 Feb 2009 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7552 A firm seeking registration under section 26A of the Indian Income-tax Act, 1922 was held entitled to registration because the partnership was supported by a written deed, registration with the Registrar of Firms, banking arrangements, and business conduct through disclosed agents. The High Court found no material circumstances justifying an inference that the partnership was sham or non-genuine, and held that the Tribunal had relied on isolated answers and contextualised facts rather than relevant evidence. The refusal of registration was therefore not sustainable because the finding lacked proper evidentiary support and was unreasonable on the record. Case-Laws Income Tax Fri, 25 Apr 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7552