https://www.taxtmi.com/caselaws?id=6857 An application for registration or renewal of a firm under the income-tax rules had to be personally signed by all partners other than minors. The rule was treated as mandatory, and the benefit of registration was available only on strict compliance with that condition. A signature by an agent was insufficient, and omission of any partner's personal signature was fatal. Where a former minor had attained majority before the renewal application and had not opted out of the firm, he was a full partner whose signature was required. The renewal application was therefore invalid for want of that signature. en-us Fri, 16 Dec 1966 00:00:00 +0530 Fri, 06 Feb 2009 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6857 An application for registration or renewal of a firm under the income-tax rules had to be personally signed by all partners other than minors. The rule was treated as mandatory, and the benefit of registration was available only on strict compliance with that condition. A signature by an agent was insufficient, and omission of any partner's personal signature was fatal. Where a former minor had attained majority before the renewal application and had not opted out of the firm, he was a full partner whose signature was required. The renewal application was therefore invalid for want of that signature. Case-Laws Income Tax Fri, 16 Dec 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6857