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of <h1>Court allows appeal for firm registration, partners not required to contribute capital or skill</h1> The High Court of Punjab and Haryana allowed M/s. Mittal Engineering Co.'s appeal for firm registration for the assessment year 1973-74. The court ruled ... Penalty The High Court of Punjab and Haryana allowed the appeal of the alleged assessee, M/s. Mittal Engineering Co., for registration as a firm for the assessment year 1973-74. The court held that the lady partners and minors admitted to the benefits of the partnership did not need to contribute capital or skill for a valid partnership. The Tribunal's decision was based on established legal principles, and the court dismissed the Revenue's petition for reference of questions.
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