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    <title>1976 (7) TMI 44 - BOMBAY High Court</title>
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    <description>A partnership deed signed by all the constituent individuals, together with the registration applications and supplementary deed, sufficiently disclosed the firm&#039;s constitution and each partner&#039;s share. The fact that one partner was described compendiously by the name of Jay Vishin &amp; Co. in the preamble did not change the legal position, because the real partners were the individuals concerned and the arrangement was a genuine partnership on the facts. Applying Chhotalal Devchand on the same principle, the firm was held entitled to registration and renewal under section 26A for the relevant assessment years.</description>
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    <pubDate>Mon, 12 Jul 1976 00:00:00 +0530</pubDate>
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      <title>1976 (7) TMI 44 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=38987</link>
      <description>A partnership deed signed by all the constituent individuals, together with the registration applications and supplementary deed, sufficiently disclosed the firm&#039;s constitution and each partner&#039;s share. The fact that one partner was described compendiously by the name of Jay Vishin &amp; Co. in the preamble did not change the legal position, because the real partners were the individuals concerned and the arrangement was a genuine partnership on the facts. Applying Chhotalal Devchand on the same principle, the firm was held entitled to registration and renewal under section 26A for the relevant assessment years.</description>
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      <pubDate>Mon, 12 Jul 1976 00:00:00 +0530</pubDate>
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