https://www.taxtmi.com/caselaws?id=28360 The court held that an instrument of partnership must exist before the end of the previous year for registration, and delay in executing the instrument beyond the accounting period cannot be condoned. The court referred to relevant sections of the Income Tax Act and emphasized that the partnership should be evidenced by an instrument before applying for registration. The court ruled against the assessee, affirming the decisions of the lower authorities, and directed each party to bear their own costs. en-us Mon, 19 Sep 1983 00:00:00 +0530 Mon, 22 Feb 2010 10:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28360 The court held that an instrument of partnership must exist before the end of the previous year for registration, and delay in executing the instrument beyond the accounting period cannot be condoned. The court referred to relevant sections of the Income Tax Act and emphasized that the partnership should be evidenced by an instrument before applying for registration. The court ruled against the assessee, affirming the decisions of the lower authorities, and directed each party to bear their own costs. Case-Laws Income Tax Mon, 19 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28360