https://www.taxtmi.com/caselaws?id=9191 The genuineness of a partnership firm and the date stated in its deed were treated as questions of fact. The High Court noted that such findings can be interfered with in reference only if unsupported by material or perverse. Because the Tribunal relied on the rectification deed and the firm's acceptance and registration in later years on the same deed, its conclusion was supported by evidence. The date in the partnership deed was therefore treated as a typing mistake, the firm was regarded as genuine, and registration under section 185 of the Income-tax Act, 1961 was held justified. en-us Thu, 01 Feb 1973 00:00:00 +0530 Sat, 20 Jun 2009 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9191 The genuineness of a partnership firm and the date stated in its deed were treated as questions of fact. The High Court noted that such findings can be interfered with in reference only if unsupported by material or perverse. Because the Tribunal relied on the rectification deed and the firm's acceptance and registration in later years on the same deed, its conclusion was supported by evidence. The date in the partnership deed was therefore treated as a typing mistake, the firm was regarded as genuine, and registration under section 185 of the Income-tax Act, 1961 was held justified. Case-Laws Income Tax Thu, 01 Feb 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9191