https://www.taxtmi.com/caselaws?id=14857 The Tribunal ruled in favor of the Revenue on all three issues presented in the case. It held that the firm was not entitled to registration under section 185 of the Income-tax Act, 1961, due to deficiencies in the partnership deed. Additionally, the Tribunal upheld the cancellation of the order by the Commissioner of Income-tax under section 263 of the Income-tax Act, 1961, as it was interconnected with the first issue. The Tribunal also found that a specific court decision was applicable to the case, further supporting the Revenue's position. Ultimately, the Tribunal disposed of the reference without any order as to costs. en-us Mon, 07 Feb 2000 00:00:00 +0530 Thu, 23 Jul 2009 16:30:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14857 The Tribunal ruled in favor of the Revenue on all three issues presented in the case. It held that the firm was not entitled to registration under section 185 of the Income-tax Act, 1961, due to deficiencies in the partnership deed. Additionally, the Tribunal upheld the cancellation of the order by the Commissioner of Income-tax under section 263 of the Income-tax Act, 1961, as it was interconnected with the first issue. The Tribunal also found that a specific court decision was applicable to the case, further supporting the Revenue's position. Ultimately, the Tribunal disposed of the reference without any order as to costs. Case-Laws Income Tax Mon, 07 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14857