https://www.taxtmi.com/caselaws?id=66747 Section 186(1) cancellation of a partnership firm's registration was considered in the context of two persons described as minors in the deed having already attained majority on the deed date. The appellate reasoning, following Andhra Pradesh High Court authority, was that Section 186(1) is not attracted unless there is a finding that the firm is not genuine. The misdescription of the two partners, by itself, did not establish non-genuineness or justify cancellation of registration, so the cancellation orders were set aside. en-us Tue, 30 Jun 1981 00:00:00 +0530 Mon, 07 Mar 2011 10:46:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66747 Section 186(1) cancellation of a partnership firm's registration was considered in the context of two persons described as minors in the deed having already attained majority on the deed date. The appellate reasoning, following Andhra Pradesh High Court authority, was that Section 186(1) is not attracted unless there is a finding that the firm is not genuine. The misdescription of the two partners, by itself, did not establish non-genuineness or justify cancellation of registration, so the cancellation orders were set aside. Case-Laws Income Tax Tue, 30 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66747