https://www.taxtmi.com/caselaws?id=65103 Where the genuineness of a partnership is not in doubt, registration of the firm cannot be refused merely because a minor admitted to the benefits of partnership attains majority without a fresh deed being executed. A Board circular supported that position, and the absence of a new partnership deed did not justify denial of registration. A later rectification of a defect in the registration application, including delayed signature by the newly major partner, was also treated as curable and insufficient to defeat registration. The firm was therefore entitled to registration, and the assessee succeeded on both issues. en-us Sat, 03 Jul 1976 00:00:00 +0530 Sat, 12 Feb 2011 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65103 Where the genuineness of a partnership is not in doubt, registration of the firm cannot be refused merely because a minor admitted to the benefits of partnership attains majority without a fresh deed being executed. A Board circular supported that position, and the absence of a new partnership deed did not justify denial of registration. A later rectification of a defect in the registration application, including delayed signature by the newly major partner, was also treated as curable and insufficient to defeat registration. The firm was therefore entitled to registration, and the assessee succeeded on both issues. Case-Laws Income Tax Sat, 03 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65103