https://www.taxtmi.com/caselaws?id=39098 For registration of a transfer of partnership property, section 230A required an income-tax clearance certificate in respect of the person whose right, title or interest was being transferred. Although a registered firm is treated as a person for income-tax assessment, partnership property is in law owned jointly by the partners, so the clearance condition had to be satisfied with reference to each partner whose interest was conveyed. Where one partner had tax arrears, insistence on clearance before registration was justified, and a certificate issued only in the firm's name was insufficient. en-us Tue, 07 Sep 1976 00:00:00 +0530 Mon, 12 Apr 2010 16:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39098 For registration of a transfer of partnership property, section 230A required an income-tax clearance certificate in respect of the person whose right, title or interest was being transferred. Although a registered firm is treated as a person for income-tax assessment, partnership property is in law owned jointly by the partners, so the clearance condition had to be satisfied with reference to each partner whose interest was conveyed. Where one partner had tax arrears, insistence on clearance before registration was justified, and a certificate issued only in the firm's name was insufficient. Case-Laws Income Tax Tue, 07 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39098