https://www.taxtmi.com/caselaws?id=8879 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 depends on whether a genuine firm exists under an instrument of partnership specifying the partners' shares, not on whether every partner personally signed the deed. A partnership deed is not invalid merely because one partner did not sign it, if the firm otherwise exists in accordance with the instrument. The authorities erred by treating the alleged forgery as automatically negativing genuineness without examining the statutory test. On that basis, refusal of registration was not justified. en-us Thu, 22 Feb 1973 00:00:00 +0530 Tue, 16 Jun 2009 19:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8879 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 depends on whether a genuine firm exists under an instrument of partnership specifying the partners' shares, not on whether every partner personally signed the deed. A partnership deed is not invalid merely because one partner did not sign it, if the firm otherwise exists in accordance with the instrument. The authorities erred by treating the alleged forgery as automatically negativing genuineness without examining the statutory test. On that basis, refusal of registration was not justified. Case-Laws Income Tax Thu, 22 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8879