https://www.taxtmi.com/caselaws?id=6802 Registration under income-tax law depends on the actual covenants of the executed partnership deed, and the instrument cannot be rewritten by reading down express terms. Where the deed specifically stated that each party, including the minor, had a one-fifth share in profits and losses, that clause was treated as clear and not a typographical error. The deed therefore did not show that the minor was merely admitted to the benefits of partnership, and the minor's signature did not cure the defect. On those terms, renewal of registration was refused. en-us Wed, 12 Oct 1966 00:00:00 +0530 Mon, 02 Feb 2009 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6802 Registration under income-tax law depends on the actual covenants of the executed partnership deed, and the instrument cannot be rewritten by reading down express terms. Where the deed specifically stated that each party, including the minor, had a one-fifth share in profits and losses, that clause was treated as clear and not a typographical error. The deed therefore did not show that the minor was merely admitted to the benefits of partnership, and the minor's signature did not cure the defect. On those terms, renewal of registration was refused. Case-Laws Income Tax Wed, 12 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6802