https://www.taxtmi.com/caselaws?id=55941 The tribunal dismissed the Departmental appeal, affirming the CIT(A)'s decision to grant registration to the assessee-firm and recognizing it as a separate and independent entity from Bhikhabhai Girdharlal & Co. The tribunal found that the income of the assessee-firm should not be clubbed with the income of the main firm, as there was no evidence to suggest that the income flowed between the two entities. The tribunal upheld the separate identity of the assessee-firm and directed the assessing authority to grant registration to the firm. en-us Wed, 23 Aug 1989 00:00:00 +0530 Tue, 30 Nov 2010 17:28:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55941 The tribunal dismissed the Departmental appeal, affirming the CIT(A)'s decision to grant registration to the assessee-firm and recognizing it as a separate and independent entity from Bhikhabhai Girdharlal & Co. The tribunal found that the income of the assessee-firm should not be clubbed with the income of the main firm, as there was no evidence to suggest that the income flowed between the two entities. The tribunal upheld the separate identity of the assessee-firm and directed the assessing authority to grant registration to the firm. Case-Laws Income Tax Wed, 23 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55941