https://www.taxtmi.com/caselaws?id=5328 Where a deceased partner held the partnership interest in his individual capacity, that interest devolved on his heirs, who were competent to enter into a fresh partnership for the business. The assumption that the interest belonged to a Hindu joint family was incorrect on the facts found, and the objection that the widow could not act as karta was irrelevant to the true legal position. The Supreme Court held that the partnership was valid and that registration could not be denied on that mistaken basis, restoring the Tribunal's decision granting registration to the assessee-firm. en-us Thu, 29 Nov 1990 00:00:00 +0530 Sun, 23 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5328 Where a deceased partner held the partnership interest in his individual capacity, that interest devolved on his heirs, who were competent to enter into a fresh partnership for the business. The assumption that the interest belonged to a Hindu joint family was incorrect on the facts found, and the objection that the widow could not act as karta was irrelevant to the true legal position. The Supreme Court held that the partnership was valid and that registration could not be denied on that mistaken basis, restoring the Tribunal's decision granting registration to the assessee-firm. Case-Laws Income Tax Thu, 29 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5328