Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1971 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1971 (1) TMI 5 - SC - Income TaxRegistration of a firm under the Partnership Act takes place only when the necessary entry was made in the register of firm under s. 59 of Partnership Act - If the firm was registered under the Partnership Act after the application under the Income-tax Act was made, the application for registration under s. 26A of Income-tax Act will be treated filed out of time - Revenue's appeal allowed
|