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1965 (4) TMI 22 - SC - Income TaxWhether the assessee, Messrs. Shah Jethaji Phulchand, can be granted registration under section 26A of the Indian Income-tax Act on the basis of the deed made on November 20, 1950, for the assessment year 1953-54 and/or 1954-55 ? Held that:- As no fatal defect has been pointed out by the learned counsel for the appellant. Accordingly we hold that the assessee-firm is entitled to be registered, and agreeing with the High Court, we answer the question in the affirmative. Appeal dismissed.
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