https://www.taxtmi.com/caselaws?id=38583 For registration under section 26A of the Indian Income-tax Act, 1922, the partnership instrument and related documents had to show a valid firm composed of persons legally capable of being partners, with shares clearly specified. On a reasonable reading of the deed, declaration, later partnership deed, books and returns, the assessee was treated as having three partners, including the firm of Bishan Singh Jaswant Singh as the partner in the larger firm. The declaration only governed distribution of that firm's internal share and did not change the constitution of the assessee-firm. Because a firm as such cannot be a partner and the statutory requirements for registration must be strictly complied with, registration and renewal were denied. en-us Fri, 06 Aug 1976 00:00:00 +0530 Wed, 07 Apr 2010 13:37:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38583 For registration under section 26A of the Indian Income-tax Act, 1922, the partnership instrument and related documents had to show a valid firm composed of persons legally capable of being partners, with shares clearly specified. On a reasonable reading of the deed, declaration, later partnership deed, books and returns, the assessee was treated as having three partners, including the firm of Bishan Singh Jaswant Singh as the partner in the larger firm. The declaration only governed distribution of that firm's internal share and did not change the constitution of the assessee-firm. Because a firm as such cannot be a partner and the statutory requirements for registration must be strictly complied with, registration and renewal were denied. Case-Laws Income Tax Fri, 06 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38583