https://www.taxtmi.com/caselaws?id=9284 Renewal of registration could not be refused where the partnership deed clearly admitted the named partner in his individual capacity. The fact that he may have shared profits with members of his Hindu undivided family, or that the department and the other partner knew of that arrangement, did not permit the authorities to go behind the deed and treat the family as the partner for registration purposes. Subsequent family arrangements and a later deed did not alter the original legal relationship created by the 30 May 1958 partnership deed, so the refusal of renewal was invalid. en-us Mon, 17 Jun 1974 00:00:00 +0530 Sun, 21 Jun 2009 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9284 Renewal of registration could not be refused where the partnership deed clearly admitted the named partner in his individual capacity. The fact that he may have shared profits with members of his Hindu undivided family, or that the department and the other partner knew of that arrangement, did not permit the authorities to go behind the deed and treat the family as the partner for registration purposes. Subsequent family arrangements and a later deed did not alter the original legal relationship created by the 30 May 1958 partnership deed, so the refusal of renewal was invalid. Case-Laws Income Tax Mon, 17 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9284