https://www.taxtmi.com/caselaws?id=19435 The High Court upheld the cancellation of registration for the assessment year 1973-74 and the refusal of registration for the assessment years 1974-75 and 1975-76. The court ruled in favor of the Revenue, concluding that the partnership deed's initial invalidity, resulting from the inclusion of a minor partner, rendered the firm ineligible for registration. The court emphasized that a genuine firm must align with the constitution specified in the partnership instrument, and since the deed was invalid, registration was rightfully canceled and refused for the subsequent years. en-us Tue, 15 Nov 1994 00:00:00 +0530 Fri, 06 Nov 2009 11:49:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19435 The High Court upheld the cancellation of registration for the assessment year 1973-74 and the refusal of registration for the assessment years 1974-75 and 1975-76. The court ruled in favor of the Revenue, concluding that the partnership deed's initial invalidity, resulting from the inclusion of a minor partner, rendered the firm ineligible for registration. The court emphasized that a genuine firm must align with the constitution specified in the partnership instrument, and since the deed was invalid, registration was rightfully canceled and refused for the subsequent years. Case-Laws Income Tax Tue, 15 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19435