https://www.taxtmi.com/caselaws?id=36700 Registration of a firm depended on proof of a real partnership under a proper deed, and the taxing authority could examine the totality of circumstances to test genuineness. Where the surrounding facts showed that another concern controlled the business and finance while the alleged partners played no substantive role beyond occasional signatures, the arrangement could be treated as simulated and registration refused. Prior assessment of the firm did not prevent inquiry into genuineness in registration proceedings, because assessment and registration were separate proceedings. On that basis, the firm was not established as a genuine partnership for registration purposes. en-us Thu, 09 Mar 1978 00:00:00 +0530 Wed, 24 Mar 2010 10:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36700 Registration of a firm depended on proof of a real partnership under a proper deed, and the taxing authority could examine the totality of circumstances to test genuineness. Where the surrounding facts showed that another concern controlled the business and finance while the alleged partners played no substantive role beyond occasional signatures, the arrangement could be treated as simulated and registration refused. Prior assessment of the firm did not prevent inquiry into genuineness in registration proceedings, because assessment and registration were separate proceedings. On that basis, the firm was not established as a genuine partnership for registration purposes. Case-Laws Income Tax Thu, 09 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36700