https://www.taxtmi.com/caselaws?id=285724 Registration of a firm under the relevant rules required a subsisting instrument of partnership, a prescribed application with the original deed or a satisfactory explanation for its absence, and renewal supported by a partner's certificate confirming that the firm's constitution remained unchanged. The partnership deed had expired by efflux of time and was not renewed by any fresh written instrument. The application was signed by a clerk instead of a partner and lacked the required partner's certificate. On these facts, the application was not in the prescribed form and there was no valid basis for registration, so the refusal to register the firm was justified. en-us Mon, 23 Oct 1939 00:00:00 +0530 Thu, 23 Jan 2020 14:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285724 Registration of a firm under the relevant rules required a subsisting instrument of partnership, a prescribed application with the original deed or a satisfactory explanation for its absence, and renewal supported by a partner's certificate confirming that the firm's constitution remained unchanged. The partnership deed had expired by efflux of time and was not renewed by any fresh written instrument. The application was signed by a clerk instead of a partner and lacked the required partner's certificate. On these facts, the application was not in the prescribed form and there was no valid basis for registration, so the refusal to register the firm was justified. Case-Laws Income Tax Mon, 23 Oct 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285724