https://www.taxtmi.com/caselaws?id=56275 The Tribunal confirmed the Commissioner of Income Tax (Appeals)'s decision to grant registration to a partnership firm under the IT Act for the assessment year 1976-77. The dispute arose from partners not signing the partnership deed by the specified deadline, leading to the Income Tax Officer's refusal of registration. The Tribunal emphasized that all partners must sign the deed for registration, and rectifications cannot cure initial defects. The revenue's appeal was dismissed, as denying registration would result in double taxation of partners' income already assessed individually. The firm was granted registration based on legal analysis and precedents cited in the judgment. en-us Wed, 27 Jan 1982 00:00:00 +0530 Thu, 02 Dec 2010 17:36:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56275 The Tribunal confirmed the Commissioner of Income Tax (Appeals)'s decision to grant registration to a partnership firm under the IT Act for the assessment year 1976-77. The dispute arose from partners not signing the partnership deed by the specified deadline, leading to the Income Tax Officer's refusal of registration. The Tribunal emphasized that all partners must sign the deed for registration, and rectifications cannot cure initial defects. The revenue's appeal was dismissed, as denying registration would result in double taxation of partners' income already assessed individually. The firm was granted registration based on legal analysis and precedents cited in the judgment. Case-Laws Income Tax Wed, 27 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56275