https://www.taxtmi.com/caselaws?id=59810 The majority opinion held that Smt. Koshalya Bai was a Benamidar of Shri Gopi Lal, leading to the firm being denied registration under section 185 of the IT Act. The dissenting opinion, however, considered Smt. Koshalya Bai a genuine partner and supported the grant of registration. Ultimately, the appeals favored the revenue, overturning the AAC's decision and upholding the ITO's refusal of registration. The matter was referred to a third member of the Tribunal for resolution due to the conflicting views on Smt. Koshalya Bai's status and the firm's eligibility for registration. en-us Thu, 23 Jul 1981 00:00:00 +0530 Sat, 01 Jan 2011 12:41:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59810 The majority opinion held that Smt. Koshalya Bai was a Benamidar of Shri Gopi Lal, leading to the firm being denied registration under section 185 of the IT Act. The dissenting opinion, however, considered Smt. Koshalya Bai a genuine partner and supported the grant of registration. Ultimately, the appeals favored the revenue, overturning the AAC's decision and upholding the ITO's refusal of registration. The matter was referred to a third member of the Tribunal for resolution due to the conflicting views on Smt. Koshalya Bai's status and the firm's eligibility for registration. Case-Laws Income Tax Thu, 23 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59810