https://www.taxtmi.com/caselaws?id=276875 Entitlement to registration of a firm under section 26A depended on the existence, during the relevant year of account, of an instrument of partnership that itself specified the individual shares of the partners. A supplemental or rectifying deed executed after the accounting year could adjust inter se rights and liabilities, but it could not retrospectively create the statutory basis for registration for that assessment year. Because the original partnership deed did not specify the partners' shares and that requirement was met only by the later supplemental deed, the assessee was held not entitled to registration for the assessment year 1955-56. en-us Tue, 25 Mar 1958 00:00:00 +0530 Mon, 19 Nov 2018 18:07:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276875 Entitlement to registration of a firm under section 26A depended on the existence, during the relevant year of account, of an instrument of partnership that itself specified the individual shares of the partners. A supplemental or rectifying deed executed after the accounting year could adjust inter se rights and liabilities, but it could not retrospectively create the statutory basis for registration for that assessment year. Because the original partnership deed did not specify the partners' shares and that requirement was met only by the later supplemental deed, the assessee was held not entitled to registration for the assessment year 1955-56. Case-Laws Income Tax Tue, 25 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276875