https://www.taxtmi.com/caselaws?id=58823 The Tribunal ruled in favor of the appellant, vacating previous orders and granting registration under section 185 to the firm. The decision clarified that professional qualifications for partners in a firm may vary based on the nature of the business conducted, emphasizing that the validity of a partnership should be assessed in accordance with relevant statutes and activities carried out by the firm. The firm engaged in income-tax practice, considered a professional activity falling under the definition of business, validating the partnership despite one partner's lack of professional qualifications. en-us Fri, 11 Feb 1983 00:00:00 +0530 Wed, 22 Dec 2010 13:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58823 The Tribunal ruled in favor of the appellant, vacating previous orders and granting registration under section 185 to the firm. The decision clarified that professional qualifications for partners in a firm may vary based on the nature of the business conducted, emphasizing that the validity of a partnership should be assessed in accordance with relevant statutes and activities carried out by the firm. The firm engaged in income-tax practice, considered a professional activity falling under the definition of business, validating the partnership despite one partner's lack of professional qualifications. Case-Laws Income Tax Fri, 11 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58823