https://www.taxtmi.com/caselaws?id=276548 A partnership was held to have come into existence for income-tax registration purposes where the deed, trust resolution, relinquishment deed and capital contribution showed a genuine intention to constitute and operate the firm. Non-registration of the relinquishment deed and the absence of express notice to banks were insufficient, by themselves, to negate the firm's legal existence. The Tribunal's contrary inference was treated as unsupported by the record. The partnership was therefore registrable under section 26A of the Income-tax Act, 1922. en-us Tue, 11 Dec 1962 00:00:00 +0530 Tue, 13 Nov 2018 16:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276548 A partnership was held to have come into existence for income-tax registration purposes where the deed, trust resolution, relinquishment deed and capital contribution showed a genuine intention to constitute and operate the firm. Non-registration of the relinquishment deed and the absence of express notice to banks were insufficient, by themselves, to negate the firm's legal existence. The Tribunal's contrary inference was treated as unsupported by the record. The partnership was therefore registrable under section 26A of the Income-tax Act, 1922. Case-Laws Income Tax Tue, 11 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276548