https://www.taxtmi.com/caselaws?id=7956 Renewal of firm registration depended on the partnership deed operative in the previous year relevant to the assessment year, not on the date of application. The firm under the 1956 deed and the firm under the 1958 deed were treated as separate and distinct, with the later deed creating a new firm after dissolution of the earlier one. Because the income assessable for assessment year 1959-60 belonged to the firm constituted under the 1956 deed, renewal had to be sought by that firm. The objection based on alleged change in constitution therefore failed, and renewal of registration was allowed on the 1956 deed. en-us Wed, 13 May 1970 00:00:00 +0530 Thu, 26 Mar 2009 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7956 Renewal of firm registration depended on the partnership deed operative in the previous year relevant to the assessment year, not on the date of application. The firm under the 1956 deed and the firm under the 1958 deed were treated as separate and distinct, with the later deed creating a new firm after dissolution of the earlier one. Because the income assessable for assessment year 1959-60 belonged to the firm constituted under the 1956 deed, renewal had to be sought by that firm. The objection based on alleged change in constitution therefore failed, and renewal of registration was allowed on the 1956 deed. Case-Laws Income Tax Wed, 13 May 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7956