https://www.taxtmi.com/caselaws?id=37272 The Tribunal granted registration to the assessee-firm for the assessment year 1967-68, finding the firm to be genuine and meeting the necessary conditions despite the ITO's objections regarding profit division and late filing of returns. The court upheld the Tribunal's decision, emphasizing that registration should not be refused based on profit division timing or late filing of returns, as long as the partnership is genuine and complies with the relevant legal provisions. en-us Tue, 22 May 1979 00:00:00 +0530 Sat, 27 Mar 2010 17:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37272 The Tribunal granted registration to the assessee-firm for the assessment year 1967-68, finding the firm to be genuine and meeting the necessary conditions despite the ITO's objections regarding profit division and late filing of returns. The court upheld the Tribunal's decision, emphasizing that registration should not be refused based on profit division timing or late filing of returns, as long as the partnership is genuine and complies with the relevant legal provisions. Case-Laws Income Tax Tue, 22 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37272