https://www.taxtmi.com/caselaws?id=12483 The High Court upheld the Tribunal's decision to refuse registration and renewal for the firm for various assessment years due to substantive non-compliance with statutory requirements. The refusal was justified based on failure to execute partnership deeds within stipulated periods and procedural defects in filing necessary forms. The Court emphasized the importance of adhering to statutory requirements for registration and renewal, dismissing arguments related to individual partner assessments and lack of opportunity to rectify defects. The applications were rejected, affirming the Tribunal's findings. en-us Mon, 07 Feb 2000 00:00:00 +0530 Tue, 14 Jun 2011 04:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12483 The High Court upheld the Tribunal's decision to refuse registration and renewal for the firm for various assessment years due to substantive non-compliance with statutory requirements. The refusal was justified based on failure to execute partnership deeds within stipulated periods and procedural defects in filing necessary forms. The Court emphasized the importance of adhering to statutory requirements for registration and renewal, dismissing arguments related to individual partner assessments and lack of opportunity to rectify defects. The applications were rejected, affirming the Tribunal's findings. Case-Laws Income Tax Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12483