https://www.taxtmi.com/caselaws?id=16934 The High Court affirmed the Tribunal's decision to grant registration to a partnership firm for the assessment year 1975-76. Despite the firm not maintaining regular accounts, the court found the oral evidence and statement of account provided by the partners to be sufficient for registration under Form No. 11. The judgment favored the firm, emphasizing the Tribunal's fact-finding authority and accepting the evidence presented, contrary to the Department's argument that registration should be denied due to the absence of produced account books. en-us Thu, 12 Sep 1996 00:00:00 +0530 Mon, 14 Sep 2009 11:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16934 The High Court affirmed the Tribunal's decision to grant registration to a partnership firm for the assessment year 1975-76. Despite the firm not maintaining regular accounts, the court found the oral evidence and statement of account provided by the partners to be sufficient for registration under Form No. 11. The judgment favored the firm, emphasizing the Tribunal's fact-finding authority and accepting the evidence presented, contrary to the Department's argument that registration should be denied due to the absence of produced account books. Case-Laws Income Tax Thu, 12 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16934