https://www.taxtmi.com/caselaws?id=27148 Registration of a partnership firm could not be refused merely because the deed was alleged to be ante-dated, where the appellate authorities had concurrently found that the deed was executed after purchase of the stamps and within the relevant period before filing. That factual finding was not open to challenge in the reference, and there was no material to show that the firm was not genuine or otherwise disentitled to registration under the Income-tax Act, 1961. On those facts, the firm remained entitled to registration, and the reference was answered in favour of the assessee. en-us Fri, 20 Sep 1985 00:00:00 +0530 Thu, 11 Feb 2010 10:44:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27148 Registration of a partnership firm could not be refused merely because the deed was alleged to be ante-dated, where the appellate authorities had concurrently found that the deed was executed after purchase of the stamps and within the relevant period before filing. That factual finding was not open to challenge in the reference, and there was no material to show that the firm was not genuine or otherwise disentitled to registration under the Income-tax Act, 1961. On those facts, the firm remained entitled to registration, and the reference was answered in favour of the assessee. Case-Laws Income Tax Fri, 20 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27148