https://www.taxtmi.com/caselaws?id=27115 The court ruled in favor of the assessee, finding the registration application valid despite the initial deficiency of not annexing the partnership deed. The court held that the failure to attach the deed at the time of application was a curable defect, as the assessee later submitted the original instrument before the end of the accounting year. Emphasizing that procedural laws should not defeat substantive rights, the court concluded that the application met the requirements of law and relevant rules for registration under section 185 of the Income Tax Act, 1961. en-us Sat, 20 Jul 1985 00:00:00 +0530 Wed, 10 Feb 2010 17:50:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27115 The court ruled in favor of the assessee, finding the registration application valid despite the initial deficiency of not annexing the partnership deed. The court held that the failure to attach the deed at the time of application was a curable defect, as the assessee later submitted the original instrument before the end of the accounting year. Emphasizing that procedural laws should not defeat substantive rights, the court concluded that the application met the requirements of law and relevant rules for registration under section 185 of the Income Tax Act, 1961. Case-Laws Income Tax Sat, 20 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27115