https://www.taxtmi.com/caselaws?id=285773 Registration under section 26A of the Income-tax Act, 1922 depended on the partnership instrument existing during the accounting year relevant to the assessment year. Because the deed dated 19 July 1953 came into existence after the close of the accounting year for assessment year 1953-54, the statutory condition was not met and the firm was not entitled to registration. A legal point arising from the facts on record could still be considered in reference even if not separately raised before the Tribunal, and the respondent could support the result on any available pure question of law. en-us Sat, 21 Oct 1961 00:00:00 +0530 Sat, 25 Jan 2020 11:43:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285773 Registration under section 26A of the Income-tax Act, 1922 depended on the partnership instrument existing during the accounting year relevant to the assessment year. Because the deed dated 19 July 1953 came into existence after the close of the accounting year for assessment year 1953-54, the statutory condition was not met and the firm was not entitled to registration. A legal point arising from the facts on record could still be considered in reference even if not separately raised before the Tribunal, and the respondent could support the result on any available pure question of law. Case-Laws Income Tax Sat, 21 Oct 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285773