https://www.taxtmi.com/caselaws?id=27014 The High Court of Andhra Pradesh ruled that the entries in the day book on August 4, 1973, combined with the partnership deed from December 16, 1970, constituted an instrument of partnership as required by section 184 of the Income-tax Act, 1961. The court upheld the Tribunal's decision, allowing the firm to register within a specified period. The Revenue's argument regarding the application forms was dismissed, and the court favored the assessee, emphasizing the importance of meeting statutory requirements for registration under the Act. The judgment affirmed that the entries and partnership deed satisfied the criteria for a partnership agreement under section 184(1)(i) of the Act. en-us Tue, 09 Oct 1984 00:00:00 +0530 Wed, 10 Feb 2010 12:09:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27014 The High Court of Andhra Pradesh ruled that the entries in the day book on August 4, 1973, combined with the partnership deed from December 16, 1970, constituted an instrument of partnership as required by section 184 of the Income-tax Act, 1961. The court upheld the Tribunal's decision, allowing the firm to register within a specified period. The Revenue's argument regarding the application forms was dismissed, and the court favored the assessee, emphasizing the importance of meeting statutory requirements for registration under the Act. The judgment affirmed that the entries and partnership deed satisfied the criteria for a partnership agreement under section 184(1)(i) of the Act. Case-Laws Income Tax Tue, 09 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27014