Agarwal & Co. vs Commissioner Of Income Tax

Whether registration under s. 26A of the Indian Income Tax Act 1922 could be refused to a partnership firm on the ground that it violated s. 4 of the Indian Companies Act 1913 by having more than twenty partners when some partners were kartas of Hindu Undivided Families (HUFs) --- Held No. Whether the Income Tax Officer could go behind the partnership deed to determine if ostensible partners represented others for registration purposes under s. 26A --- Held No.