https://www.taxtmi.com/caselaws?id=27577 Deficiency in stamp duty on the partnership deed did not defeat the firm's entitlement to registration once the duty was subsequently made good, because the payment was treated as relating back to the date of execution. A partnership may also be established from more than one document read together, so the existence of the firm and the allocation of partners' shares could be gathered from the connected instruments. Where the deed dated 29 September 1972 did not expressly specify the shares, the Tribunal was justified in treating the partners as having equal shares. On that basis, the firm was entitled to registration for 1973-74 and continuation of registration for 1974-75. en-us Mon, 14 Nov 1983 00:00:00 +0530 Sat, 13 Feb 2010 16:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27577 Deficiency in stamp duty on the partnership deed did not defeat the firm's entitlement to registration once the duty was subsequently made good, because the payment was treated as relating back to the date of execution. A partnership may also be established from more than one document read together, so the existence of the firm and the allocation of partners' shares could be gathered from the connected instruments. Where the deed dated 29 September 1972 did not expressly specify the shares, the Tribunal was justified in treating the partners as having equal shares. On that basis, the firm was entitled to registration for 1973-74 and continuation of registration for 1974-75. Case-Laws Income Tax Mon, 14 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27577