https://www.taxtmi.com/caselaws?id=70627 Partnership deeds that describe newcomers as guardians representing minor wards can validly treat the guardians, not the minors, as the contracting partners. A minor cannot be made a full-fledged partner, but a guardian may enter the firm in a representative capacity, and the internal obligation to account to the minor does not alter the partnership's legal character. On that basis, the partnership remained genuine for registration purposes, and the refusal of registration was unsustainable because the legal relationship existed between the guardians and the other partners, not the minors. en-us Fri, 21 Jun 1985 00:00:00 +0530 Mon, 18 Apr 2011 11:50:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70627 Partnership deeds that describe newcomers as guardians representing minor wards can validly treat the guardians, not the minors, as the contracting partners. A minor cannot be made a full-fledged partner, but a guardian may enter the firm in a representative capacity, and the internal obligation to account to the minor does not alter the partnership's legal character. On that basis, the partnership remained genuine for registration purposes, and the refusal of registration was unsustainable because the legal relationship existed between the guardians and the other partners, not the minors. Case-Laws Income Tax Fri, 21 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70627