Amendment to partnership deed not registered with Registrar are not legally enforceable

GRK Agencies Vs ITO (ITAT Amritsar) There is no merit in the argument that while a partnership deed is to be registered, the amendment thereto is not. The moot question, rather, is if it would stand to be registered in its’ present form, answer to which is an emphatic no. Again, it would similarly stand to be filed with the bank/s and the various other authorities and Government agencies with which the firm is, as a business entity, registered, i.e., apart from the income-tax, viz., sale-tax, excise, industries, pollution, etc. Being an amendment to the original partnership deed, it would co...