https://www.taxtmi.com/caselaws?id=18026 An order refusing firm registration is treated as one made under the provision governing enquiry and refusal of registration, not merely the provision prescribing the form of application, so it remains appealable. A registration application filed on the last day of the accounting year was held within time under the applicable transitional framework. The deceased partner's estate receiving a share of profits did not invalidate the partnership, because the estate's entitlement arose from use of its property and did not confer partnership status. Payments made to the estate's guardian on that footing were a commercial charge on the firm's profits and were deductible in computing business income. en-us Mon, 22 Apr 1996 00:00:00 +0530 Sat, 26 Sep 2009 12:44:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18026 An order refusing firm registration is treated as one made under the provision governing enquiry and refusal of registration, not merely the provision prescribing the form of application, so it remains appealable. A registration application filed on the last day of the accounting year was held within time under the applicable transitional framework. The deceased partner's estate receiving a share of profits did not invalidate the partnership, because the estate's entitlement arose from use of its property and did not confer partnership status. Payments made to the estate's guardian on that footing were a commercial charge on the firm's profits and were deductible in computing business income. Case-Laws Income Tax Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18026