https://www.taxtmi.com/caselaws?id=27629 The High Court affirmed the Tribunal's decision, ruling in favor of the respondent partnership firm. The Court held that the partnership existed from April 1, 1967, and was entitled to registration under the Income-tax Act, 1961 for the assessment year 1968-69. Emphasizing the importance of the parties' real intention as evidenced in the partnership deed and their conduct, the Court found the partnership genuine based on legal principles from the Indian Partnership Act and relevant Income-tax Act provisions. This resolution addressed the interpretation of the partnership deed and the firm's entitlement to registration, concluding the case. en-us Tue, 17 Apr 1984 00:00:00 +0530 Mon, 15 Feb 2010 11:05:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27629 The High Court affirmed the Tribunal's decision, ruling in favor of the respondent partnership firm. The Court held that the partnership existed from April 1, 1967, and was entitled to registration under the Income-tax Act, 1961 for the assessment year 1968-69. Emphasizing the importance of the parties' real intention as evidenced in the partnership deed and their conduct, the Court found the partnership genuine based on legal principles from the Indian Partnership Act and relevant Income-tax Act provisions. This resolution addressed the interpretation of the partnership deed and the firm's entitlement to registration, concluding the case. Case-Laws Income Tax Tue, 17 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27629