https://www.taxtmi.com/caselaws?id=61107 The Tribunal rejected the respondent's preliminary objections and upheld the maintainability of the Revenue's appeal. It remanded the case to the AAC for further examination, focusing on clarifying the involvement of Lekh Ram in signing partnership documents and addressing concerns about the genuineness of the partnership. The Tribunal emphasized the significance of substance over procedural technicalities in legal proceedings. en-us Sat, 16 Jun 1979 00:00:00 +0530 Mon, 10 Jan 2011 18:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61107 The Tribunal rejected the respondent's preliminary objections and upheld the maintainability of the Revenue's appeal. It remanded the case to the AAC for further examination, focusing on clarifying the involvement of Lekh Ram in signing partnership documents and addressing concerns about the genuineness of the partnership. The Tribunal emphasized the significance of substance over procedural technicalities in legal proceedings. Case-Laws Income Tax Sat, 16 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61107