https://www.taxtmi.com/caselaws?id=67284 The Tribunal allowed the appeal, granting registration to the assessee firm. It emphasized the harmonious construction of the IT Act and the Partnership Act, recognizing the six-month period for minors to elect to become partners and validating the partnership deed executed within this period. The Tribunal found the refusal of registration by the ITO and AAC to be hypertechnical and not justified. en-us Wed, 30 Jun 1976 00:00:00 +0530 Wed, 09 Mar 2011 18:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67284 The Tribunal allowed the appeal, granting registration to the assessee firm. It emphasized the harmonious construction of the IT Act and the Partnership Act, recognizing the six-month period for minors to elect to become partners and validating the partnership deed executed within this period. The Tribunal found the refusal of registration by the ITO and AAC to be hypertechnical and not justified. Case-Laws Income Tax Wed, 30 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67284