https://www.taxtmi.com/caselaws?id=57736 The Tribunal held that the assessment of the firm as an unregistered firm for the year 1984-85 was invalid and should be canceled. Relying on Supreme Court decisions and Board Circulars, it concluded that if partners were assessed based on their share income from the firm, the firm could not be assessed as unregistered. Consequently, the firm was granted registration and entitled to be assessed as a registered firm. The appeals were allowed, and the firm was granted relief, rendering the refusal of registration invalid. en-us Fri, 19 Aug 1988 00:00:00 +0530 Mon, 13 Dec 2010 12:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57736 The Tribunal held that the assessment of the firm as an unregistered firm for the year 1984-85 was invalid and should be canceled. Relying on Supreme Court decisions and Board Circulars, it concluded that if partners were assessed based on their share income from the firm, the firm could not be assessed as unregistered. Consequently, the firm was granted registration and entitled to be assessed as a registered firm. The appeals were allowed, and the firm was granted relief, rendering the refusal of registration invalid. Case-Laws Income Tax Fri, 19 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57736