https://www.taxtmi.com/caselaws?id=67730 A firm was treated as a real and existing family concern, so a mistaken description of one partner as a minor did not by itself defeat registration where the error was bona fide and later cured by a deed showing all partners as majors. The delay in filing the registration application was also treated as directory rather than fatal, because the application was filed before assessment was completed. On these facts, technical defects in the deed and timing of the application were not sufficient to deny registration. en-us Mon, 23 Jun 1980 00:00:00 +0530 Mon, 14 Mar 2011 12:39:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67730 A firm was treated as a real and existing family concern, so a mistaken description of one partner as a minor did not by itself defeat registration where the error was bona fide and later cured by a deed showing all partners as majors. The delay in filing the registration application was also treated as directory rather than fatal, because the application was filed before assessment was completed. On these facts, technical defects in the deed and timing of the application were not sufficient to deny registration. Case-Laws Income Tax Mon, 23 Jun 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67730