https://www.taxtmi.com/caselaws?id=273221 A partnership firm may be registered under the Income-tax Act even if the partnership instrument was not executed by every person shown as a partner, provided the document genuinely evidences the firm's constitution and the partners' assent to the arrangement. The revenue may examine whether the instrument reflects the real transaction and whether the absent signatory had assented before registration. Where that assent is established, the instrument remains capable of registration. The stated conclusion is that a mere objection based on one partner's absence of signature does not bar registration if the agreement otherwise represents the true partnership arrangement. en-us Wed, 10 Dec 1930 00:00:00 +0530 Tue, 12 Jun 2018 12:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273221 A partnership firm may be registered under the Income-tax Act even if the partnership instrument was not executed by every person shown as a partner, provided the document genuinely evidences the firm's constitution and the partners' assent to the arrangement. The revenue may examine whether the instrument reflects the real transaction and whether the absent signatory had assented before registration. Where that assent is established, the instrument remains capable of registration. The stated conclusion is that a mere objection based on one partner's absence of signature does not bar registration if the agreement otherwise represents the true partnership arrangement. Case-Laws Income Tax Wed, 10 Dec 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273221