https://www.taxtmi.com/caselaws?id=49350 The court held that the Income-tax Officer cannot reject the registration of a genuine partnership even if one partner is a benamidar, as long as all legal requirements are met. The court emphasized that the internal arrangement between the benamidar and the real owner does not impact the partnership's validity. The appeal was dismissed, affirming the High Court's decision that the partnership was genuine and the individual shares were correctly specified in the partnership deed. en-us Wed, 04 Nov 1964 00:00:00 +0530 Thu, 21 Aug 2014 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49350 The court held that the Income-tax Officer cannot reject the registration of a genuine partnership even if one partner is a benamidar, as long as all legal requirements are met. The court emphasized that the internal arrangement between the benamidar and the real owner does not impact the partnership's validity. The appeal was dismissed, affirming the High Court's decision that the partnership was genuine and the individual shares were correctly specified in the partnership deed. Case-Laws Income Tax Wed, 04 Nov 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49350