https://www.taxtmi.com/caselaws?id=291457 Reference jurisdiction may extend to a legal challenge against refusal to register a partnership firm where the assessment proceeded on the footing that the firm was unregistered, so the issue could arise in the appeal against assessment even without a separate appeal on registration. The text also states that a partnership deed may qualify as an instrument of partnership for registration purposes even if signed only by the working partners, provided it is a formal written embodiment of the agreement, specifies the partners' shares, and satisfies the prescribed registration requirements. The refusal to register solely for lack of signatures from all partners is described as unjustified. en-us Fri, 25 Jul 1930 00:00:00 +0530 Wed, 11 Nov 2020 13:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291457 Reference jurisdiction may extend to a legal challenge against refusal to register a partnership firm where the assessment proceeded on the footing that the firm was unregistered, so the issue could arise in the appeal against assessment even without a separate appeal on registration. The text also states that a partnership deed may qualify as an instrument of partnership for registration purposes even if signed only by the working partners, provided it is a formal written embodiment of the agreement, specifies the partners' shares, and satisfies the prescribed registration requirements. The refusal to register solely for lack of signatures from all partners is described as unjustified. Case-Laws Income Tax Fri, 25 Jul 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291457