https://www.taxtmi.com/caselaws?id=26659 Registration under section 27 of the Kerala Agricultural Income-tax Act, 1950 requires a firm constituted by an instrument of partnership that specifies the partners' shares and supports the firm's existence for the relevant accounting year. A fresh deed executed during the year does not, by itself, defeat renewal if it records that the same partnership was carried on from the beginning of that year on identical terms. On the facts stated, the deed related back to the commencement of the accounting year, so the assessee-firm was entitled to renewal of registration for the assessment years 1965-66 and 1966-67. en-us Thu, 25 Jul 1985 00:00:00 +0530 Sat, 06 Feb 2010 15:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26659 Registration under section 27 of the Kerala Agricultural Income-tax Act, 1950 requires a firm constituted by an instrument of partnership that specifies the partners' shares and supports the firm's existence for the relevant accounting year. A fresh deed executed during the year does not, by itself, defeat renewal if it records that the same partnership was carried on from the beginning of that year on identical terms. On the facts stated, the deed related back to the commencement of the accounting year, so the assessee-firm was entitled to renewal of registration for the assessment years 1965-66 and 1966-67. Case-Laws Income Tax Thu, 25 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26659