https://www.taxtmi.com/caselaws?id=8328 The High Court of Karnataka ruled in favor of the assessee, finding that the Tribunal erred in denying partnership registration benefits for the assessment year 1962-63. The Court determined that the provisions of the deed of partnership, specifically clause 5, did not invalidate the partnership as it did not conflict with the Partnership Act and did not negate the essential agency element. The assessee was awarded costs for the reference, including an advocate's fee of Rs. 250. en-us Tue, 04 Aug 1970 00:00:00 +0530 Thu, 09 Apr 2009 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8328 The High Court of Karnataka ruled in favor of the assessee, finding that the Tribunal erred in denying partnership registration benefits for the assessment year 1962-63. The Court determined that the provisions of the deed of partnership, specifically clause 5, did not invalidate the partnership as it did not conflict with the Partnership Act and did not negate the essential agency element. The assessee was awarded costs for the reference, including an advocate's fee of Rs. 250. Case-Laws Income Tax Tue, 04 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8328