https://www.taxtmi.com/caselaws?id=36576 The Income Tax Appellate Tribunal upheld the deletion of share income of Shri Prabhudayal Choudhury in the hands of his father, Shri Radhakishan Choudhury, in the firm M/s. Boitram Debidutt. The Tribunal found that Prabhudayal was not a benamidar, based on the genuineness of the firm for registration and the circumstances of his involvement. The Court affirmed the Tribunal's decision, stating that once a partnership is genuine, registration cannot be denied due to benami allegations. As the finding was not challenged on evidentiary grounds, the deletion of share income was upheld in favor of the assessee. en-us Fri, 09 May 1980 00:00:00 +0530 Tue, 23 Mar 2010 12:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36576 The Income Tax Appellate Tribunal upheld the deletion of share income of Shri Prabhudayal Choudhury in the hands of his father, Shri Radhakishan Choudhury, in the firm M/s. Boitram Debidutt. The Tribunal found that Prabhudayal was not a benamidar, based on the genuineness of the firm for registration and the circumstances of his involvement. The Court affirmed the Tribunal's decision, stating that once a partnership is genuine, registration cannot be denied due to benami allegations. As the finding was not challenged on evidentiary grounds, the deletion of share income was upheld in favor of the assessee. Case-Laws Income Tax Fri, 09 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36576