https://www.taxtmi.com/caselaws?id=8619 The court ruled in favor of the assessee, directing the Tribunal to reevaluate the registration refusal based on the genuineness of the partnership and the corrected date in the partnership document. The court emphasized the need to assess the substantive validity of legal documents beyond technical errors like date inconsistencies. en-us Thu, 29 Jun 1972 00:00:00 +0530 Fri, 08 May 2009 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8619 The court ruled in favor of the assessee, directing the Tribunal to reevaluate the registration refusal based on the genuineness of the partnership and the corrected date in the partnership document. The court emphasized the need to assess the substantive validity of legal documents beyond technical errors like date inconsistencies. Case-Laws Income Tax Thu, 29 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8619