https://www.taxtmi.com/caselaws?id=66274 The Tribunal held that the partnership deed dated 5th April, 1972, as rectified by the deed dated 15th July, 1974, was valid. The rectification deed corrected an error regarding partners' ages, confirming their status as majors. All partners, including minors through their guardian, had signed the application for registration, indicating consent. The Tribunal emphasized that a partnership deed is not invalidated if not all partners sign it, as long as there is evidence of their agreement. Consequently, the assessee firm was granted registration, and the appeal was allowed. en-us Tue, 15 Mar 1977 00:00:00 +0530 Wed, 23 Feb 2011 12:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66274 The Tribunal held that the partnership deed dated 5th April, 1972, as rectified by the deed dated 15th July, 1974, was valid. The rectification deed corrected an error regarding partners' ages, confirming their status as majors. All partners, including minors through their guardian, had signed the application for registration, indicating consent. The Tribunal emphasized that a partnership deed is not invalidated if not all partners sign it, as long as there is evidence of their agreement. Consequently, the assessee firm was granted registration, and the appeal was allowed. Case-Laws Income Tax Tue, 15 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66274