https://www.taxtmi.com/caselaws?id=9857 The court held that the partnership consisting of trustees under different trust deeds was not legally constituted. The trustees lacked the authority to form the partnership, rendering it invalid for registration under section 185 of the Income-tax Act, 1961. The Assessing Officer's decision to cancel the registration for the year 1975-76 and refuse renewal was upheld, with the references answered in favor of the Revenue. en-us Wed, 12 Jul 2006 00:00:00 +0530 Thu, 02 Jul 2009 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9857 The court held that the partnership consisting of trustees under different trust deeds was not legally constituted. The trustees lacked the authority to form the partnership, rendering it invalid for registration under section 185 of the Income-tax Act, 1961. The Assessing Officer's decision to cancel the registration for the year 1975-76 and refuse renewal was upheld, with the references answered in favor of the Revenue. Case-Laws Income Tax Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9857