https://www.taxtmi.com/caselaws?id=39753 A genuine partnership is not denied income-tax registration merely because bus route permits used in its transport business remain in the name of a third party and have not yet been formally transferred. The firm's possession and business control of the buses under the arrangement with the original owner was treated as sufficient to show that the business was being carried on by a real firm, not an unlawful association. On that basis, entitlement to registration under section 185 of the Income-tax Act, 1961 was recognised and the refusal of registration was set aside. en-us Mon, 18 Nov 1974 00:00:00 +0530 Tue, 20 Apr 2010 11:14:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39753 A genuine partnership is not denied income-tax registration merely because bus route permits used in its transport business remain in the name of a third party and have not yet been formally transferred. The firm's possession and business control of the buses under the arrangement with the original owner was treated as sufficient to show that the business was being carried on by a real firm, not an unlawful association. On that basis, entitlement to registration under section 185 of the Income-tax Act, 1961 was recognised and the refusal of registration was set aside. Case-Laws Income Tax Mon, 18 Nov 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39753