https://www.taxtmi.com/caselaws?id=25034 The High Court held that there was no change in the constitution of the firm as the partners agreed to equal profit-sharing from the beginning, as per a supplementary deed, maintaining the original share ratios. Since the share ratios remained consistent, the firm was entitled to registration for the assessment years in question. The Court ruled in favor of the assessee, confirming registration for 1970-71 and continuation for 1971-72, directing the Tribunal to comply with its decision. en-us Fri, 05 Feb 1988 00:00:00 +0530 Mon, 25 Jan 2010 10:19:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25034 The High Court held that there was no change in the constitution of the firm as the partners agreed to equal profit-sharing from the beginning, as per a supplementary deed, maintaining the original share ratios. Since the share ratios remained consistent, the firm was entitled to registration for the assessment years in question. The Court ruled in favor of the assessee, confirming registration for 1970-71 and continuation for 1971-72, directing the Tribunal to comply with its decision. Case-Laws Income Tax Fri, 05 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25034