https://www.taxtmi.com/caselaws?id=7628 Registration under section 26A depended on the existence of a valid and genuine partnership constituted in accordance with the instrument, and the Tribunal's finding that the reconstituted firm did not genuinely exist was supported by an admission in the sales tax renewal declaration that remained unrebutted. The High Court treated the genuineness or existence of the firm as a question of fact, and in a reference under section 256(1) of the Income-tax Act, 1961, it answers only questions of law, not pure findings of fact. No referable question of law arose, so the court declined to answer the reference. en-us Mon, 21 Jul 1969 00:00:00 +0530 Thu, 05 Mar 2009 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7628 Registration under section 26A depended on the existence of a valid and genuine partnership constituted in accordance with the instrument, and the Tribunal's finding that the reconstituted firm did not genuinely exist was supported by an admission in the sales tax renewal declaration that remained unrebutted. The High Court treated the genuineness or existence of the firm as a question of fact, and in a reference under section 256(1) of the Income-tax Act, 1961, it answers only questions of law, not pure findings of fact. No referable question of law arose, so the court declined to answer the reference. Case-Laws Income Tax Mon, 21 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7628