https://www.taxtmi.com/caselaws?id=24010 The Delhi HC considered whether the Tribunal's finding that a partnership was genuine and that registration was allowable raised a referable question of law. It held that the issue substantially turned on the Tribunal's appreciation of facts, including the existence and genuineness of the partnership, and that genuineness was a pure question of fact. The finding that the partnership deed operated retrospectively was also upheld on a correct reading of the deed, and that point was not challenged. No referable question of law was made out, so the petition was rejected. en-us Mon, 24 Jul 1989 00:00:00 +0530 Fri, 15 Jan 2010 17:43:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24010 The Delhi HC considered whether the Tribunal's finding that a partnership was genuine and that registration was allowable raised a referable question of law. It held that the issue substantially turned on the Tribunal's appreciation of facts, including the existence and genuineness of the partnership, and that genuineness was a pure question of fact. The finding that the partnership deed operated retrospectively was also upheld on a correct reading of the deed, and that point was not challenged. No referable question of law was made out, so the petition was rejected. Case-Laws Income Tax Mon, 24 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24010