https://www.taxtmi.com/caselaws?id=9212 Continued registration under the Income-tax Act, 1961 is maintained where the partnership deed does not alter the partners or their profit shares as shown in the registered instrument. A deed extending the existing firm's term, while leaving the partners and their shares unchanged, does not create a new partnership; ancillary changes in place of business, interest clause, or similar terms are not substantial enough to require a fresh registration application. On that footing, the declaration under section 184(7) was sufficient and cancellation of renewal of registration was unjustified. en-us Thu, 16 Aug 1973 00:00:00 +0530 Sat, 20 Jun 2009 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9212 Continued registration under the Income-tax Act, 1961 is maintained where the partnership deed does not alter the partners or their profit shares as shown in the registered instrument. A deed extending the existing firm's term, while leaving the partners and their shares unchanged, does not create a new partnership; ancillary changes in place of business, interest clause, or similar terms are not substantial enough to require a fresh registration application. On that footing, the declaration under section 184(7) was sufficient and cancellation of renewal of registration was unjustified. Case-Laws Income Tax Thu, 16 Aug 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9212