https://www.taxtmi.com/caselaws?id=276219 For rule 2 of the Income-tax Rules, 1922, a firm is treated as registered under the Partnership Act only when the Registrar is satisfied that section 58 has been duly complied with and records the statement in the Register of Firms under section 59. Mere filing of an incomplete statement, later returned for want of proper stamping and completion, does not amount to registration. Because no valid entry was made during the relevant previous year, the firm was not registered under the Indian Partnership Act, 1932, and was not entitled to registration under section 26A of the Income-tax Act, 1922. en-us Mon, 12 Aug 1963 00:00:00 +0530 Fri, 02 Nov 2018 13:13:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276219 For rule 2 of the Income-tax Rules, 1922, a firm is treated as registered under the Partnership Act only when the Registrar is satisfied that section 58 has been duly complied with and records the statement in the Register of Firms under section 59. Mere filing of an incomplete statement, later returned for want of proper stamping and completion, does not amount to registration. Because no valid entry was made during the relevant previous year, the firm was not registered under the Indian Partnership Act, 1932, and was not entitled to registration under section 26A of the Income-tax Act, 1922. Case-Laws Income Tax Mon, 12 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276219