https://www.taxtmi.com/caselaws?id=39308 The court ruled against the assessee, emphasizing the importance of strict compliance with the statutory requirements for the continuation of registration for partnership firms under the Income-tax Act. The court held that the declaration must be filed along with the return of income, and any delay in filing it cannot be considered valid. Additionally, it clarified that the filing of the declaration in Form 12 is essential for the continued effect of registration, and any declaration filed after the return of income is not in accordance with the law. en-us Tue, 08 Jul 1975 00:00:00 +0530 Thu, 15 Apr 2010 14:59:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39308 The court ruled against the assessee, emphasizing the importance of strict compliance with the statutory requirements for the continuation of registration for partnership firms under the Income-tax Act. The court held that the declaration must be filed along with the return of income, and any delay in filing it cannot be considered valid. Additionally, it clarified that the filing of the declaration in Form 12 is essential for the continued effect of registration, and any declaration filed after the return of income is not in accordance with the law. Case-Laws Income Tax Tue, 08 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39308