https://www.taxtmi.com/caselaws?id=28622 The court ruled in favor of the assessee, affirming the genuineness of the partnership and its establishment in accordance with the Partnership Act. The installation of plant and machinery was deemed sufficient evidence of the partnership's existence, leading to the firm being entitled to registration under the Income Tax Act. The decision highlighted the importance of partners' intentions and the presence of essential assets in determining the validity of a partnership for registration purposes. en-us Mon, 23 Aug 1982 00:00:00 +0530 Wed, 24 Feb 2010 14:02:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28622 The court ruled in favor of the assessee, affirming the genuineness of the partnership and its establishment in accordance with the Partnership Act. The installation of plant and machinery was deemed sufficient evidence of the partnership's existence, leading to the firm being entitled to registration under the Income Tax Act. The decision highlighted the importance of partners' intentions and the presence of essential assets in determining the validity of a partnership for registration purposes. Case-Laws Income Tax Mon, 23 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28622