https://www.taxtmi.com/caselaws?id=66856 For registration of a firm under the Income-tax Act, the partnership deed and the registration application must be validly executed by the partners concerned. The requirement of execution by the partners is substantive, not merely formal, because the instrument creating rights and liabilities must be signed by the parties to it. Applying agency principles, a contracting partner cannot sign on behalf of another partner as that partner's agent where the signature is required from the principal himself. The explanation permitting an authorised person to sign for an absent partner did not cure the defect on these facts, so the deed and application were invalid and refusal of registration was justified. en-us Mon, 02 Jan 1989 00:00:00 +0530 Mon, 07 Mar 2011 17:24:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66856 For registration of a firm under the Income-tax Act, the partnership deed and the registration application must be validly executed by the partners concerned. The requirement of execution by the partners is substantive, not merely formal, because the instrument creating rights and liabilities must be signed by the parties to it. Applying agency principles, a contracting partner cannot sign on behalf of another partner as that partner's agent where the signature is required from the principal himself. The explanation permitting an authorised person to sign for an absent partner did not cure the defect on these facts, so the deed and application were invalid and refusal of registration was justified. Case-Laws Income Tax Mon, 02 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66856