https://www.taxtmi.com/caselaws?id=8540 Registration under section 26A of the Income-tax Act, 1922 was considered in light of whether partners' individual shares had to appear in the principal partnership deed itself. The legal position stated is that the instrument must specify the shares with sufficient certainty, but those shares may be ascertained from the partnership documents read as a whole, including a related deed produced with the application. On that approach, the absence of separate fractional shares in the main deed was not fatal. The refusal of registration on a purely technical reading was therefore unsustainable, and the broader, contextual interpretation of the partnership documents was accepted. en-us Fri, 14 Apr 1972 00:00:00 +0530 Wed, 29 Apr 2009 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8540 Registration under section 26A of the Income-tax Act, 1922 was considered in light of whether partners' individual shares had to appear in the principal partnership deed itself. The legal position stated is that the instrument must specify the shares with sufficient certainty, but those shares may be ascertained from the partnership documents read as a whole, including a related deed produced with the application. On that approach, the absence of separate fractional shares in the main deed was not fatal. The refusal of registration on a purely technical reading was therefore unsustainable, and the broader, contextual interpretation of the partnership documents was accepted. Case-Laws Income Tax Fri, 14 Apr 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8540