https://www.taxtmi.com/caselaws?id=6407 Registration under section 26A was a statutory benefit available only on strict compliance with the prescribed forms and rules, including signatures of all non-minor partners and correct disclosure of partners' profit and loss shares. The applications were invalid because the minor's position was incorrectly shown, and the required indication that he was entitled only to profits was omitted. A later attempt to amend the partnership deed could not cure the defect after the application period had expired, and the plea of substantial compliance was rejected. The later provision in the Income-tax Act, 1961 was held inapplicable, and the assessee was not entitled to registration. en-us Wed, 11 Apr 1973 00:00:00 +0530 Thu, 04 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6407 Registration under section 26A was a statutory benefit available only on strict compliance with the prescribed forms and rules, including signatures of all non-minor partners and correct disclosure of partners' profit and loss shares. The applications were invalid because the minor's position was incorrectly shown, and the required indication that he was entitled only to profits was omitted. A later attempt to amend the partnership deed could not cure the defect after the application period had expired, and the plea of substantial compliance was rejected. The later provision in the Income-tax Act, 1961 was held inapplicable, and the assessee was not entitled to registration. Case-Laws Income Tax Wed, 11 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6407