https://www.taxtmi.com/caselaws?id=24519 Under section 185 of the Income-tax Act, read with Rule 22 of the Income-tax Rules, Form No. 11 is the correct registration form where the firm's constitution and partners' shares remain unchanged during the previous year; Form No. 11A applies only when a change has occurred. A clerical mention of the branch office name instead of the head office name does not by itself invalidate the application, because registration concerns the firm and its partners, not the firm name alone. Where the partners, their shares, and signatures are clearly shown, the application remains valid and no disqualifying defect arises. en-us Tue, 22 Nov 1988 00:00:00 +0530 Wed, 12 Feb 2025 17:20:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24519 Under section 185 of the Income-tax Act, read with Rule 22 of the Income-tax Rules, Form No. 11 is the correct registration form where the firm's constitution and partners' shares remain unchanged during the previous year; Form No. 11A applies only when a change has occurred. A clerical mention of the branch office name instead of the head office name does not by itself invalidate the application, because registration concerns the firm and its partners, not the firm name alone. Where the partners, their shares, and signatures are clearly shown, the application remains valid and no disqualifying defect arises. Case-Laws Income Tax Tue, 22 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24519