https://www.taxtmi.com/caselaws?id=26202 The High Court ruled against the Department, finding that Smt. Gyan Devi was indeed a partner in the appellant firm established by the partnership deed. The Court held that the Tribunal lacked sufficient evidence to support its decision and that the appellant firm was genuine, entitled to registration, and should not be assessed as an association of persons. The High Court ordered each party to bear their own costs. en-us Fri, 20 Jul 1984 00:00:00 +0530 Wed, 03 Feb 2010 13:50:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26202 The High Court ruled against the Department, finding that Smt. Gyan Devi was indeed a partner in the appellant firm established by the partnership deed. The Court held that the Tribunal lacked sufficient evidence to support its decision and that the appellant firm was genuine, entitled to registration, and should not be assessed as an association of persons. The High Court ordered each party to bear their own costs. Case-Laws Income Tax Fri, 20 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26202