https://www.taxtmi.com/caselaws?id=7995 A partnership firm may be treated as validly constituted for registration purposes even where an earlier deed was defective because a minor was shown as a partner, if the later operative arrangement was assented to by the adult partners and supported by the relevant registration application. Where the initial term had expired and the continuing firm consisted only of majors, the adult partner's later written acceptance of the firm's terms, rights, obligations, benefits and liabilities cured the practical defect for the relevant assessment years. Personal signatures of every partner on the original instrument were not essential if the partnership was otherwise put forward and accepted for registration. en-us Thu, 19 Dec 1968 00:00:00 +0530 Thu, 26 Mar 2009 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7995 A partnership firm may be treated as validly constituted for registration purposes even where an earlier deed was defective because a minor was shown as a partner, if the later operative arrangement was assented to by the adult partners and supported by the relevant registration application. Where the initial term had expired and the continuing firm consisted only of majors, the adult partner's later written acceptance of the firm's terms, rights, obligations, benefits and liabilities cured the practical defect for the relevant assessment years. Personal signatures of every partner on the original instrument were not essential if the partnership was otherwise put forward and accepted for registration. Case-Laws Income Tax Thu, 19 Dec 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7995