https://www.taxtmi.com/caselaws?id=285723 Where partners continued business after expiry of a written fixed-term partnership deed, the expired instrument ceased to operate and the continuation constituted a new partnership at will arising by implication; only such terms of the old deed as are applicable may be presumed to carry into the implied arrangement. Consequently the expired written instrument was not an operative document capable of registration under the Rules, and registration was refused because the partnership at the time of application rested on the implied post-expiry agreement. en-us Fri, 26 Oct 1928 00:00:00 +0530 Thu, 23 Jan 2020 14:39:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285723 Where partners continued business after expiry of a written fixed-term partnership deed, the expired instrument ceased to operate and the continuation constituted a new partnership at will arising by implication; only such terms of the old deed as are applicable may be presumed to carry into the implied arrangement. Consequently the expired written instrument was not an operative document capable of registration under the Rules, and registration was refused because the partnership at the time of application rested on the implied post-expiry agreement. Case-Laws Income Tax Fri, 26 Oct 1928 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285723