https://www.taxtmi.com/caselaws?id=8547 A firm cannot be denied income-tax registration merely because its constitution was changed in a manner that may reduce tax incidence, as such arrangements remain within the assessee's legal rights. The partnership was also not unlawful where the fisheries rules and licence did not expressly prohibit fishing through a partnership or otherwise declare such an arrangement invalid. In the absence of a specific bar in the governing rules, refusal of registration under section 185 of the Income-tax Act could not be sustained, and the firm was held entitled to registration. en-us Wed, 20 Oct 1971 00:00:00 +0530 Thu, 30 Apr 2009 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8547 A firm cannot be denied income-tax registration merely because its constitution was changed in a manner that may reduce tax incidence, as such arrangements remain within the assessee's legal rights. The partnership was also not unlawful where the fisheries rules and licence did not expressly prohibit fishing through a partnership or otherwise declare such an arrangement invalid. In the absence of a specific bar in the governing rules, refusal of registration under section 185 of the Income-tax Act could not be sustained, and the firm was held entitled to registration. Case-Laws Income Tax Wed, 20 Oct 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8547