https://www.taxtmi.com/caselaws?id=61099 The Tribunal held that the appellant firm was entitled to registration under Section 185(1)(a) of the Income Tax Act, 1961. The Tribunal found that the appellant firm was a genuine partnership and not a benami concern of another firm. The Tribunal directed the Income Tax Officer to grant registration to the firm, as the revenue failed to provide substantial evidence supporting the benami claim. The appeal was allowed, and the orders of the Income Tax Officer and the Appellate Authority Commissioner were overturned. en-us Tue, 14 Jul 1981 00:00:00 +0530 Mon, 10 Jan 2011 18:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61099 The Tribunal held that the appellant firm was entitled to registration under Section 185(1)(a) of the Income Tax Act, 1961. The Tribunal found that the appellant firm was a genuine partnership and not a benami concern of another firm. The Tribunal directed the Income Tax Officer to grant registration to the firm, as the revenue failed to provide substantial evidence supporting the benami claim. The appeal was allowed, and the orders of the Income Tax Officer and the Appellate Authority Commissioner were overturned. Case-Laws Income Tax Tue, 14 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61099