https://www.taxtmi.com/caselaws?id=28361 A partnership deed initially insufficiently stamped can still support registration of a firm under section 184 of the Income-tax Act, 1961 once the deficit stamp duty and penalty are paid and the document is admitted in evidence. Under sections 34, 35 and 41 of the Karnataka Stamp Act, 1957, the stamping defect is curable, and the deed then becomes admissible and may be acted upon as if duly stamped. The subsequent curing of the defect does not postpone the deed's operative effect to the date of rectification; it remains effective from the date of execution for registration purposes. en-us Wed, 19 Oct 1983 00:00:00 +0530 Mon, 22 Feb 2010 10:06:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28361 A partnership deed initially insufficiently stamped can still support registration of a firm under section 184 of the Income-tax Act, 1961 once the deficit stamp duty and penalty are paid and the document is admitted in evidence. Under sections 34, 35 and 41 of the Karnataka Stamp Act, 1957, the stamping defect is curable, and the deed then becomes admissible and may be acted upon as if duly stamped. The subsequent curing of the defect does not postpone the deed's operative effect to the date of rectification; it remains effective from the date of execution for registration purposes. Case-Laws Income Tax Wed, 19 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28361