https://www.taxtmi.com/highlights?id=102656 Registration of a partnership firm was proved by the Registrar of Firms' memorandum and a certified Form-VIII admitted as additional evidence because it enabled judgment and furthered justice. The firm was therefore competent to institute the suit. Limitation for invoice-based recovery was not extended or suspended by winding-up proceedings, which are independent of a civil money-recovery suit. The claim was based on individual invoices rather than a running account, and the relied-on communication neither acknowledged the disputed debt nor constituted part-payment for those invoices. As the relevant invoices were already time-barred, the recovery suit was dismissed. en-us Thu, 13 Aug 2026 09:58:14 +0530 Thu, 13 Aug 2026 09:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102656 Registration of a partnership firm was proved by the Registrar of Firms' memorandum and a certified Form-VIII admitted as additional evidence because it enabled judgment and furthered justice. The firm was therefore competent to institute the suit. Limitation for invoice-based recovery was not extended or suspended by winding-up proceedings, which are independent of a civil money-recovery suit. The claim was based on individual invoices rather than a running account, and the relied-on communication neither acknowledged the disputed debt nor constituted part-payment for those invoices. As the relevant invoices were already time-barred, the recovery suit was dismissed. Highlights Companies Law Thu, 13 Aug 2026 09:58:14 +0530 https://www.taxtmi.com/highlights?id=102656