https://www.taxtmi.com/caselaws?id=37526 The High Court upheld the Tribunal's decision, ruling in favor of the assessee that the partnership deed was executed between three individuals, entitling the firm to registration under the Income Tax Act, 1961. The court emphasized the importance of the parties' intention as reflected in the deed, noting that individuals signed for themselves as partners, not on behalf of the HUF. The court found no error in the Tribunal's interpretation, concluding that the ITO lacked authority to refuse registration when all conditions were met. The judgment favored the assessee with no order as to costs, with both judges concurring. en-us Fri, 24 Nov 1978 00:00:00 +0530 Tue, 30 Mar 2010 13:04:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37526 The High Court upheld the Tribunal's decision, ruling in favor of the assessee that the partnership deed was executed between three individuals, entitling the firm to registration under the Income Tax Act, 1961. The court emphasized the importance of the parties' intention as reflected in the deed, noting that individuals signed for themselves as partners, not on behalf of the HUF. The court found no error in the Tribunal's interpretation, concluding that the ITO lacked authority to refuse registration when all conditions were met. The judgment favored the assessee with no order as to costs, with both judges concurring. Case-Laws Income Tax Fri, 24 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37526