https://www.taxtmi.com/caselaws?id=5302 On a proper construction of the partnership deed, the substance of the instrument prevailed over the preamble. Although the preamble stated that the minors were admitted only to the benefits of partnership, the remaining terms showed a real and dominant intention to treat them as full partners. The arrangement was therefore construed as admission of minors as full partners rather than merely to benefits of partnership, and the firm was not entitled to registration on that basis. en-us Thu, 30 Aug 1990 00:00:00 +0530 Fri, 31 Aug 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5302 On a proper construction of the partnership deed, the substance of the instrument prevailed over the preamble. Although the preamble stated that the minors were admitted only to the benefits of partnership, the remaining terms showed a real and dominant intention to treat them as full partners. The arrangement was therefore construed as admission of minors as full partners rather than merely to benefits of partnership, and the firm was not entitled to registration on that basis. Case-Laws Income Tax Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5302