https://www.taxtmi.com/caselaws?id=55098 The Tribunal directed the ITO to grant registration to the firm after finding the refusal unjustified, emphasizing compliance with partnership requirements despite the loss of account books. Regarding income estimation under s. 144 of the Act, the Tribunal partially allowed the appeal, confirming most additions and disallowances but ruling in favor of the assessee on certain credits and interest, citing lack of satisfactory explanations. en-us Fri, 21 Mar 1975 00:00:00 +0530 Wed, 24 Nov 2010 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55098 The Tribunal directed the ITO to grant registration to the firm after finding the refusal unjustified, emphasizing compliance with partnership requirements despite the loss of account books. Regarding income estimation under s. 144 of the Act, the Tribunal partially allowed the appeal, confirming most additions and disallowances but ruling in favor of the assessee on certain credits and interest, citing lack of satisfactory explanations. Case-Laws Income Tax Fri, 21 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55098