https://www.taxtmi.com/caselaws?id=7450 A partnership deed must be construed from its own terms: where it names four partners, a widow who signs for herself and as natural guardian of her minor son is treated as contracting in a representative capacity unless the deed clearly admits the minor as a full partner. The minor cannot be made liable as a full partner, and the absence of separate shares for the widow and minor does not invalidate the deed. A valid deed specifying the partners and their shares supports registration, and transitional provisions preserved proceedings under section 33B after repeal of the 1922 Act, so the Commissioner retained jurisdiction. en-us Tue, 20 Feb 1968 00:00:00 +0530 Fri, 20 Feb 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7450 A partnership deed must be construed from its own terms: where it names four partners, a widow who signs for herself and as natural guardian of her minor son is treated as contracting in a representative capacity unless the deed clearly admits the minor as a full partner. The minor cannot be made liable as a full partner, and the absence of separate shares for the widow and minor does not invalidate the deed. A valid deed specifying the partners and their shares supports registration, and transitional provisions preserved proceedings under section 33B after repeal of the 1922 Act, so the Commissioner retained jurisdiction. Case-Laws Income Tax Tue, 20 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7450