https://www.taxtmi.com/caselaws?id=67446 The tribunal allowed the appeal, directing the Income Tax Officer to grant registration to the firm. It held that a partnership could be formed between an HUF and its coparceners in their individual capacity, emphasizing that control by one partner did not negate the partnership if profit-sharing and joint business operation existed. The presence of a dormant partner and lack of active involvement by all partners did not invalidate the partnership, as long as the partnership deed reflected the parties' intentions. The decision was based on legal principles and precedents, deeming the partnership genuine. en-us Fri, 19 Oct 1984 00:00:00 +0530 Thu, 10 Mar 2011 16:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67446 The tribunal allowed the appeal, directing the Income Tax Officer to grant registration to the firm. It held that a partnership could be formed between an HUF and its coparceners in their individual capacity, emphasizing that control by one partner did not negate the partnership if profit-sharing and joint business operation existed. The presence of a dormant partner and lack of active involvement by all partners did not invalidate the partnership, as long as the partnership deed reflected the parties' intentions. The decision was based on legal principles and precedents, deeming the partnership genuine. Case-Laws Income Tax Fri, 19 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67446