https://www.taxtmi.com/caselaws?id=67673 The Tribunal remanded the case to the Income Tax Officer for further investigation into the exact date of birth and attainment of majority by the minor partner. If it was confirmed that the partner attained majority after the accounting period for the first assessment year, registration for that year should not be denied. Additionally, as the six-month period post-majority had not lapsed by the end of the accounting period for the subsequent year, the existing partnership deed was deemed valid. The Income Tax Officer was instructed to reconsider the registration applications based on these findings. en-us Thu, 29 Apr 1976 00:00:00 +0530 Sat, 12 Mar 2011 12:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67673 The Tribunal remanded the case to the Income Tax Officer for further investigation into the exact date of birth and attainment of majority by the minor partner. If it was confirmed that the partner attained majority after the accounting period for the first assessment year, registration for that year should not be denied. Additionally, as the six-month period post-majority had not lapsed by the end of the accounting period for the subsequent year, the existing partnership deed was deemed valid. The Income Tax Officer was instructed to reconsider the registration applications based on these findings. Case-Laws Income Tax Thu, 29 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67673