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1971 (2) TMI 37 - ANDHRA PRADESH HIGH COURTWhether, there is any material for the Tribunal to come to the conclusion that the partnership consisted of only one person, namely, Yadam Chennaiah, and is the firm entitled to registration under section 26A of the Indian Income-tax Act - genuineness of a firm is a question of fact - but when there was any material for the Tribunal to find that the partnership was/was not genuine, is a question of law – held that there was material for the Tribunal to conclude that there was no genuine firm and that the business was the sole proprietorship concern
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