https://www.taxtmi.com/caselaws?id=26772 Continuation of registration under section 185 of the Income-tax Act depended on whether the firm remained a valid and genuine partnership under partnership law. The treatment of lease receipts as income from other sources was relevant to assessment, but it was not conclusive on the separate question of the firm's genuineness. Because the Tribunal had found the firm genuine in the relevant year, the classification of its income did not defeat registration. The assessee was therefore entitled to continuation of registration for the assessment year 1971-72. en-us Fri, 07 Dec 1984 00:00:00 +0530 Mon, 08 Feb 2010 13:34:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26772 Continuation of registration under section 185 of the Income-tax Act depended on whether the firm remained a valid and genuine partnership under partnership law. The treatment of lease receipts as income from other sources was relevant to assessment, but it was not conclusive on the separate question of the firm's genuineness. Because the Tribunal had found the firm genuine in the relevant year, the classification of its income did not defeat registration. The assessee was therefore entitled to continuation of registration for the assessment year 1971-72. Case-Laws Income Tax Fri, 07 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26772