https://www.taxtmi.com/caselaws?id=35696 The court ruled in favor of the assessee-firm, determining that they were entitled to registration for the assessment year 1967-68 and the continuance of registration for the following year. The court emphasized that the partnership deed was valid, signed by all partners individually, and individual shares could be ascertained from relevant material, rejecting the Income Tax Officer's overly rigid stance. Consequently, the court held that the firm met the requirements for registration under the Income-tax Act, 1961. en-us Thu, 23 Oct 1980 00:00:00 +0530 Tue, 16 Mar 2010 11:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35696 The court ruled in favor of the assessee-firm, determining that they were entitled to registration for the assessment year 1967-68 and the continuance of registration for the following year. The court emphasized that the partnership deed was valid, signed by all partners individually, and individual shares could be ascertained from relevant material, rejecting the Income Tax Officer's overly rigid stance. Consequently, the court held that the firm met the requirements for registration under the Income-tax Act, 1961. Case-Laws Income Tax Thu, 23 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35696