https://www.taxtmi.com/caselaws?id=49375 The Supreme Court upheld the High Court's decision that it had jurisdiction to interfere with the factual findings of the Income-tax Appellate Tribunal under section 66(2) of the Indian Income-tax Act, 1922. The Court determined that the partnership deed dated April 1, 1950, was genuine and valid for registration under section 26A of the Act, emphasizing that the Tribunal's reasons for finding otherwise were irrelevant. The appeal was dismissed, affirming the partnership deed's validity and genuineness for registration under the Income-tax Act. en-us Wed, 29 Apr 1964 00:00:00 +0530 Sat, 23 Aug 2014 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49375 The Supreme Court upheld the High Court's decision that it had jurisdiction to interfere with the factual findings of the Income-tax Appellate Tribunal under section 66(2) of the Indian Income-tax Act, 1922. The Court determined that the partnership deed dated April 1, 1950, was genuine and valid for registration under section 26A of the Act, emphasizing that the Tribunal's reasons for finding otherwise were irrelevant. The appeal was dismissed, affirming the partnership deed's validity and genuineness for registration under the Income-tax Act. Case-Laws Income Tax Wed, 29 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49375