https://www.taxtmi.com/caselaws?id=49601 Advisory reference jurisdiction under the Saurashtra Income-tax Ordinance means constitutional certificate requirements for leave to appeal do not apply to questions submitted to the High Court in advisory mode; accordingly the appeal relating to assessment year 1949-50 was held not maintainable. Registration for the firm for assessment year 1950-51 must correspond to the period the partnership existed in law and fact; because the partnership began with effect from 1 July 1949 registration was confined to 1 July 1949-31 December 1949, modifying the High Court direction for the entire year 1949. en-us Wed, 22 Apr 1959 00:00:00 +0530 Thu, 04 Sep 2014 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49601 Advisory reference jurisdiction under the Saurashtra Income-tax Ordinance means constitutional certificate requirements for leave to appeal do not apply to questions submitted to the High Court in advisory mode; accordingly the appeal relating to assessment year 1949-50 was held not maintainable. Registration for the firm for assessment year 1950-51 must correspond to the period the partnership existed in law and fact; because the partnership began with effect from 1 July 1949 registration was confined to 1 July 1949-31 December 1949, modifying the High Court direction for the entire year 1949. Case-Laws Income Tax Wed, 22 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49601