https://www.taxtmi.com/caselaws?id=67734 An entry in a school transfer certificate was not conclusive proof of age and could be displaced by reliable surrounding evidence. The partnership deed was executed with the partner signing as a major, and the father's affidavit and statement, supported by the medical jurist's certificate, indicated a birth in 1954. On that evidence, the finding that the partner was a minor was unsustainable, and there was no other basis to deny the firm's genuineness. The firm was therefore treated as genuine and entitled to registration for the relevant assessment year and continuation of registration for the next year. en-us Mon, 16 Jul 1979 00:00:00 +0530 Mon, 14 Mar 2011 12:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67734 An entry in a school transfer certificate was not conclusive proof of age and could be displaced by reliable surrounding evidence. The partnership deed was executed with the partner signing as a major, and the father's affidavit and statement, supported by the medical jurist's certificate, indicated a birth in 1954. On that evidence, the finding that the partner was a minor was unsustainable, and there was no other basis to deny the firm's genuineness. The firm was therefore treated as genuine and entitled to registration for the relevant assessment year and continuation of registration for the next year. Case-Laws Income Tax Mon, 16 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67734