https://www.taxtmi.com/caselaws?id=6210 A firm remained eligible for registration where two coparceners entered the partnership in a representative capacity on behalf of the same Hindu undivided family, because the Income-tax Officer had to examine whether a genuine partnership existed, not the beneficial ownership of the partners' shares. A Hindu undivided family is not itself a juristic person for all purposes, but its manager or members may contract in a representative capacity. Since the arrangement satisfied the statutory concept of partnership under the Partnership Act, the firm was entitled to registration under section 26A of the Indian Income-tax Act, 1922, and the reference was answered in favour of the assessee. en-us Mon, 20 Jul 1970 00:00:00 +0530 Wed, 03 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6210 A firm remained eligible for registration where two coparceners entered the partnership in a representative capacity on behalf of the same Hindu undivided family, because the Income-tax Officer had to examine whether a genuine partnership existed, not the beneficial ownership of the partners' shares. A Hindu undivided family is not itself a juristic person for all purposes, but its manager or members may contract in a representative capacity. Since the arrangement satisfied the statutory concept of partnership under the Partnership Act, the firm was entitled to registration under section 26A of the Indian Income-tax Act, 1922, and the reference was answered in favour of the assessee. Case-Laws Income Tax Mon, 20 Jul 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6210