https://www.taxtmi.com/caselaws?id=6184 A partnership deed naming the partners in their individual capacity was not unlawful merely because some partners may have acted for Hindu undivided families, since a Hindu undivided family is not itself a juristic person capable of becoming a partner and the firm is treated as one between the karta and the other partners. For registration under section 26A of the Indian Income-tax Act, 1922, the Income-tax Officer must confine the enquiry to the partnership deed and statutory requirements; he cannot go behind the instrument to investigate beneficial or representative ownership. Where the deed showed a genuine partnership with specified shares and legal validity, registration was available. en-us Tue, 07 Apr 1970 00:00:00 +0530 Wed, 03 Feb 2016 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6184 A partnership deed naming the partners in their individual capacity was not unlawful merely because some partners may have acted for Hindu undivided families, since a Hindu undivided family is not itself a juristic person capable of becoming a partner and the firm is treated as one between the karta and the other partners. For registration under section 26A of the Indian Income-tax Act, 1922, the Income-tax Officer must confine the enquiry to the partnership deed and statutory requirements; he cannot go behind the instrument to investigate beneficial or representative ownership. Where the deed showed a genuine partnership with specified shares and legal validity, registration was available. Case-Laws Income Tax Tue, 07 Apr 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6184