https://www.taxtmi.com/caselaws?id=17203 The court upheld the registration of a firm under section 185 of the Income-tax Act, 1961, despite the liquor licence being in the name of only one partner. Relying on precedents, the court determined that partnerships in liquor businesses could be valid unless explicitly prohibited by licence terms. Without concrete evidence of violations, the court found no basis to deny registration, emphasizing the importance of upholding public policy and legal provisions in granting registrations to partnership firms. en-us Tue, 01 Apr 1997 00:00:00 +0530 Tue, 15 Sep 2009 18:10:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17203 The court upheld the registration of a firm under section 185 of the Income-tax Act, 1961, despite the liquor licence being in the name of only one partner. Relying on precedents, the court determined that partnerships in liquor businesses could be valid unless explicitly prohibited by licence terms. Without concrete evidence of violations, the court found no basis to deny registration, emphasizing the importance of upholding public policy and legal provisions in granting registrations to partnership firms. Case-Laws Income Tax Tue, 01 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17203