https://www.taxtmi.com/caselaws?id=284117 Registration under section 26A of the Income-tax Act, 1922 may be granted where the partnership deeds, read together, identify the real partners, their respective shares, and the terms of the firm, even if the business is described through firm names rather than all individuals in a single deed. Crediting profits in the books to firm names does not defeat registration if the individual constituents' shares can be ascertained from the partnership documents on record. The application is valid where it is signed by the partners of the firm as constituted on the relevant date and the required schedules are furnished. The refusal of registration was therefore unjustified on the stated facts. en-us Mon, 24 Mar 1958 00:00:00 +0530 Fri, 01 Nov 2019 17:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284117 Registration under section 26A of the Income-tax Act, 1922 may be granted where the partnership deeds, read together, identify the real partners, their respective shares, and the terms of the firm, even if the business is described through firm names rather than all individuals in a single deed. Crediting profits in the books to firm names does not defeat registration if the individual constituents' shares can be ascertained from the partnership documents on record. The application is valid where it is signed by the partners of the firm as constituted on the relevant date and the required schedules are furnished. The refusal of registration was therefore unjustified on the stated facts. Case-Laws Income Tax Mon, 24 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284117