https://www.taxtmi.com/caselaws?id=37326 The court confirmed the existence of a genuine firm during the assessment year 1972-73, ruling in favor of the assessee. It held that signing the partnership deed in dual capacities by one of the partners did not invalidate the partnership, citing relevant legal provisions and precedents. The court emphasized the legality of such arrangements and directed communication of the judgment to the Income-tax Appellate Tribunal, Cochin Bench. en-us Thu, 24 May 1979 00:00:00 +0530 Mon, 29 Mar 2010 11:06:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37326 The court confirmed the existence of a genuine firm during the assessment year 1972-73, ruling in favor of the assessee. It held that signing the partnership deed in dual capacities by one of the partners did not invalidate the partnership, citing relevant legal provisions and precedents. The court emphasized the legality of such arrangements and directed communication of the judgment to the Income-tax Appellate Tribunal, Cochin Bench. Case-Laws Income Tax Thu, 24 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37326