https://www.taxtmi.com/caselaws?id=49607 The Supreme Court dismissed the appeals, ruling that partnerships could not be registered under Section 26A as the partnership instruments were not operative during the relevant accounting years. The court emphasized strict compliance with legal requirements for registration and awarded costs to the respondent, with hearing fees split equally between the parties. en-us Wed, 15 Apr 1959 00:00:00 +0530 Fri, 04 Nov 2016 16:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49607 The Supreme Court dismissed the appeals, ruling that partnerships could not be registered under Section 26A as the partnership instruments were not operative during the relevant accounting years. The court emphasized strict compliance with legal requirements for registration and awarded costs to the respondent, with hearing fees split equally between the parties. Case-Laws Income Tax Wed, 15 Apr 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49607