https://www.taxtmi.com/caselaws?id=38033 The court upheld the registration of the partnership, ruling that it was valid and genuine, with no breach of the Indian Partnership Act, 1932. The assessee was not to be treated as an Association of Persons (AOP) for the assessment year 1970-71. The decision favored the assessee, who was awarded costs and a hearing fee of Rs. 250. en-us Thu, 31 Mar 1977 00:00:00 +0530 Fri, 02 Apr 2010 16:12:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38033 The court upheld the registration of the partnership, ruling that it was valid and genuine, with no breach of the Indian Partnership Act, 1932. The assessee was not to be treated as an Association of Persons (AOP) for the assessment year 1970-71. The decision favored the assessee, who was awarded costs and a hearing fee of Rs. 250. Case-Laws Income Tax Thu, 31 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38033