https://www.taxtmi.com/caselaws?id=39083 The court upheld the Tribunal's decision, ruling in favor of the assessee regarding the validity of the declaration in Form No. 12 for continuance of registration under section 184(7) of the Income-tax Act, 1961. The court emphasized that the partners as of the date of making the declaration were the relevant "persons concerned" for the declaration's validity, aligning with the scheme of the Act and the purpose of the declaration. The court awarded costs in favor of the assessee. en-us Thu, 29 Jul 1976 00:00:00 +0530 Mon, 12 Apr 2010 14:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39083 The court upheld the Tribunal's decision, ruling in favor of the assessee regarding the validity of the declaration in Form No. 12 for continuance of registration under section 184(7) of the Income-tax Act, 1961. The court emphasized that the partners as of the date of making the declaration were the relevant "persons concerned" for the declaration's validity, aligning with the scheme of the Act and the purpose of the declaration. The court awarded costs in favor of the assessee. Case-Laws Income Tax Thu, 29 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39083