https://www.taxtmi.com/caselaws?id=25004 The court held that the partnership firm was entitled to registration under section 185 of the Income-tax Act, 1961. Despite some infractions in the reconstitution process, the court found them not significant enough to deny registration. The court disagreed with the principle that allocation of profits contrary to the partnership deed could be a ground for refusal. The decision favored the assessee on the second issue, while the first issue was left unanswered due to the case's specific circumstances. No costs were awarded. en-us Fri, 06 Nov 1987 00:00:00 +0530 Sat, 23 Jan 2010 17:20:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25004 The court held that the partnership firm was entitled to registration under section 185 of the Income-tax Act, 1961. Despite some infractions in the reconstitution process, the court found them not significant enough to deny registration. The court disagreed with the principle that allocation of profits contrary to the partnership deed could be a ground for refusal. The decision favored the assessee on the second issue, while the first issue was left unanswered due to the case's specific circumstances. No costs were awarded. Case-Laws Income Tax Fri, 06 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25004