https://www.taxtmi.com/caselaws?id=38001 Continuance of registration for a registered firm under section 184(7) depends on the substantive conditions remaining unchanged, namely no change in the firm's constitution or in the partners' shares as set out in the partnership instrument. The prescribed declaration filed along with the return was treated as directory, so the benefit was not denied where the return and declaration were before the assessing authority at the time of assessment. The earlier refusal of registration for the immediately preceding year could not, by itself, defeat continuance of registration where the statutory conditions were otherwise satisfied. en-us Mon, 03 Apr 1978 00:00:00 +0530 Fri, 02 Apr 2010 14:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38001 Continuance of registration for a registered firm under section 184(7) depends on the substantive conditions remaining unchanged, namely no change in the firm's constitution or in the partners' shares as set out in the partnership instrument. The prescribed declaration filed along with the return was treated as directory, so the benefit was not denied where the return and declaration were before the assessing authority at the time of assessment. The earlier refusal of registration for the immediately preceding year could not, by itself, defeat continuance of registration where the statutory conditions were otherwise satisfied. Case-Laws Income Tax Mon, 03 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38001