https://www.taxtmi.com/caselaws?id=9081 A partnership deed is not rendered invalid merely because the recital of the execution date conflicts with the stamp-purchase date or the later date on which the partners actually signed it. The instrument must be read as a whole, and an incorrect date recital is not decisive where surrounding facts show that the deed was executed after the stamps were purchased and the partnership was genuine. On that footing, refusal of firm registration on this ground was unjustified. en-us Fri, 22 Feb 1974 00:00:00 +0530 Fri, 19 Jun 2009 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9081 A partnership deed is not rendered invalid merely because the recital of the execution date conflicts with the stamp-purchase date or the later date on which the partners actually signed it. The instrument must be read as a whole, and an incorrect date recital is not decisive where surrounding facts show that the deed was executed after the stamps were purchased and the partnership was genuine. On that footing, refusal of firm registration on this ground was unjustified. Case-Laws Income Tax Fri, 22 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9081