https://www.taxtmi.com/caselaws?id=5040 A Hindu undivided family is not a juristic person capable of entering into partnership as such, so the decisive question is whether the deed in substance made only the karta the contracting party. On a true construction of the deed and surrounding circumstances, Lala Suraj Bhan acted in his personal contractual capacity, though described as manager and karta, and no mutual rights and liabilities were created between the family unit and the other partners. The family therefore did not become a partner, the renewal application could not be rejected for lack of signatures of all family members, and cancellation of the firm's registration was not justified. en-us Fri, 17 Mar 1967 00:00:00 +0530 Sun, 08 May 2011 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5040 A Hindu undivided family is not a juristic person capable of entering into partnership as such, so the decisive question is whether the deed in substance made only the karta the contracting party. On a true construction of the deed and surrounding circumstances, Lala Suraj Bhan acted in his personal contractual capacity, though described as manager and karta, and no mutual rights and liabilities were created between the family unit and the other partners. The family therefore did not become a partner, the renewal application could not be rejected for lack of signatures of all family members, and cancellation of the firm's registration was not justified. Case-Laws Income Tax Fri, 17 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5040