https://www.taxtmi.com/caselaws?id=276917 For income-tax registration, the authorities could examine whether a partnership deed reflected a genuine firm and the real beneficial shares of the partners. Where the deed was altered to avoid the effect of an amended provision concerning shares of a wife and minor son, and there was no proof that the alleged new partner contributed capital, knew the business, or otherwise participated, the finding of non-genuineness was supportable on evidence. On that basis, registration could properly be refused, and the court sustained the Revenue's view. en-us Mon, 07 Oct 1940 00:00:00 +0530 Tue, 20 Nov 2018 13:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276917 For income-tax registration, the authorities could examine whether a partnership deed reflected a genuine firm and the real beneficial shares of the partners. Where the deed was altered to avoid the effect of an amended provision concerning shares of a wife and minor son, and there was no proof that the alleged new partner contributed capital, knew the business, or otherwise participated, the finding of non-genuineness was supportable on evidence. On that basis, registration could properly be refused, and the court sustained the Revenue's view. Case-Laws Indian Laws Mon, 07 Oct 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276917