https://www.taxtmi.com/caselaws?id=49601 Registration of a firm must conform to the actual commencement of the partnership and the terms of the partnership deed. Where the deed was executed on 12 July 1949 but provided that the partnership commenced from 1 July 1949, registration for the assessment year 1950-51 could not operate for the entire year of account. The proper effect of registration was limited to the period covered by the partnership's commencement under the deed, namely 1 July 1949 to 31 December 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 Registration of a firm must conform to the actual commencement of the partnership and the terms of the partnership deed. Where the deed was executed on 12 July 1949 but provided that the partnership commenced from 1 July 1949, registration for the assessment year 1950-51 could not operate for the entire year of account. The proper effect of registration was limited to the period covered by the partnership's commencement under the deed, namely 1 July 1949 to 31 December 1949. Case-Laws Income Tax Wed, 22 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49601