https://www.taxtmi.com/caselaws?id=38124 A partnership firm was held entitled to registration under section 26A of the Income-tax Act, 1922 because the Tribunal found the partnership deed and amendment deed created a valid and genuine partnership in conformity with the Indian Partnership Act, 1932. With no legal bar to formation established, registration could not be refused merely because it might reduce revenue collection. The question was therefore answered in the affirmative in favour of the assessee-firm. en-us Wed, 23 Nov 1977 00:00:00 +0530 Sat, 03 Apr 2010 12:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38124 A partnership firm was held entitled to registration under section 26A of the Income-tax Act, 1922 because the Tribunal found the partnership deed and amendment deed created a valid and genuine partnership in conformity with the Indian Partnership Act, 1932. With no legal bar to formation established, registration could not be refused merely because it might reduce revenue collection. The question was therefore answered in the affirmative in favour of the assessee-firm. Case-Laws Income Tax Wed, 23 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38124