https://www.taxtmi.com/caselaws?id=277082 A partnership claimed to have been formed orally during the accounting year could not be registered for that earlier period under section 26A where the written deed was executed only after the accounting period. The Court applied the settled view that registration depends on the partnership's existence during the relevant accounting year, and a later deed cannot relate back to create retrospective status. On that basis, the firm was held not entitled to registration for the relevant year, and the question was answered against the assessee. en-us Mon, 10 Mar 1952 00:00:00 +0530 Fri, 23 Nov 2018 18:32:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277082 A partnership claimed to have been formed orally during the accounting year could not be registered for that earlier period under section 26A where the written deed was executed only after the accounting period. The Court applied the settled view that registration depends on the partnership's existence during the relevant accounting year, and a later deed cannot relate back to create retrospective status. On that basis, the firm was held not entitled to registration for the relevant year, and the question was answered against the assessee. Case-Laws Income Tax Mon, 10 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277082