https://www.taxtmi.com/caselaws?id=27405 The appeal resulted in the cancellation of registration being set aside, as conditions were not fulfilled. It was clarified that once registration continued under section 184(7), refusal to register under section 185(5) did not apply. Non-disclosure of profits did not automatically disqualify the firm from registration. The Tribunal's decision not to refer questions to the High Court was upheld, as no substantial legal issue arose, leading to the dismissal of the reference application. en-us Mon, 15 Apr 1985 00:00:00 +0530 Fri, 12 Feb 2010 15:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27405 The appeal resulted in the cancellation of registration being set aside, as conditions were not fulfilled. It was clarified that once registration continued under section 184(7), refusal to register under section 185(5) did not apply. Non-disclosure of profits did not automatically disqualify the firm from registration. The Tribunal's decision not to refer questions to the High Court was upheld, as no substantial legal issue arose, leading to the dismissal of the reference application. Case-Laws Income Tax Mon, 15 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27405