https://www.taxtmi.com/caselaws?id=38707 The court clarified that firms registered before April 1, 1971, were not obligated to file the declaration in the amended form introduced post that date for registration renewal under section 184(7) of the Income-tax Act. The judgment emphasized that the amended form's requirement for a declaration on benamidar partners was not mandatory for pre-April 1, 1971, registrations. The court affirmed that the registration renewal process for such firms should adhere to the requirements in place at the time of initial registration, resolving the ambiguity surrounding declaration forms for firms registered before April 1, 1971. en-us Wed, 27 Oct 1976 00:00:00 +0530 Thu, 08 Apr 2010 15:00:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38707 The court clarified that firms registered before April 1, 1971, were not obligated to file the declaration in the amended form introduced post that date for registration renewal under section 184(7) of the Income-tax Act. The judgment emphasized that the amended form's requirement for a declaration on benamidar partners was not mandatory for pre-April 1, 1971, registrations. The court affirmed that the registration renewal process for such firms should adhere to the requirements in place at the time of initial registration, resolving the ambiguity surrounding declaration forms for firms registered before April 1, 1971. Case-Laws Income Tax Wed, 27 Oct 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38707