https://www.taxtmi.com/caselaws?id=39205 The High Court of Madras ruled in favor of the assessee in a case concerning the legality of a partnership deed and its compliance with public policy for registration under the Income-tax Act, 1961. The Court affirmed that the partnership deed did not violate any legal provisions or public policy considerations. It emphasized the limited role of the Income-tax Officer in assessing the firm's genuineness and legality, not determining public policy compliance. The Court highlighted the necessity of clear harm to the public in invoking the doctrine of public policy and ultimately granted registration to the firm while awarding costs to the assessee. en-us Mon, 05 Apr 1976 00:00:00 +0530 Tue, 13 Apr 2010 17:05:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39205 The High Court of Madras ruled in favor of the assessee in a case concerning the legality of a partnership deed and its compliance with public policy for registration under the Income-tax Act, 1961. The Court affirmed that the partnership deed did not violate any legal provisions or public policy considerations. It emphasized the limited role of the Income-tax Officer in assessing the firm's genuineness and legality, not determining public policy compliance. The Court highlighted the necessity of clear harm to the public in invoking the doctrine of public policy and ultimately granted registration to the firm while awarding costs to the assessee. Case-Laws Income Tax Mon, 05 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39205