https://www.taxtmi.com/caselaws?id=29367 Under the Indian income-tax registration regime, suppression of income in the relevant return defeated renewal of registration under section 26A of the 1922 Act, because the application had to correctly disclose firm profits or losses and their division in accordance with partnership shares. For later years, continuation of registration under section 184(7) of the 1961 Act depended on the statutory conditions of unchanged constitution or shares and filing of the prescribed declaration. The prescribed form did not require fresh disclosure of profit-sharing details, and the cited circular supported continuation where prior registration existed and the conditions were met. en-us Wed, 04 Feb 1981 00:00:00 +0530 Fri, 12 Mar 2010 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29367 Under the Indian income-tax registration regime, suppression of income in the relevant return defeated renewal of registration under section 26A of the 1922 Act, because the application had to correctly disclose firm profits or losses and their division in accordance with partnership shares. For later years, continuation of registration under section 184(7) of the 1961 Act depended on the statutory conditions of unchanged constitution or shares and filing of the prescribed declaration. The prescribed form did not require fresh disclosure of profit-sharing details, and the cited circular supported continuation where prior registration existed and the conditions were met. Case-Laws Income Tax Wed, 04 Feb 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29367