https://www.taxtmi.com/caselaws?id=8447 A partnership deed showing 18 persons joining in their individual capacity entitled the firm to registration, because partner identity and capacity must be gathered from the deed itself. Where the deed did not show any partner acting as karta of a Hindu undivided family or in any representative capacity, the Income-tax Officer could not look beyond its recitals to add family members or representatives and treat the constitution as illegal. On that footing, the firm did not contravene the provision relied on by the revenue, and refusal of registration on illegality grounds was unjustified. en-us Thu, 18 Mar 1971 00:00:00 +0530 Wed, 15 Apr 2009 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8447 A partnership deed showing 18 persons joining in their individual capacity entitled the firm to registration, because partner identity and capacity must be gathered from the deed itself. Where the deed did not show any partner acting as karta of a Hindu undivided family or in any representative capacity, the Income-tax Officer could not look beyond its recitals to add family members or representatives and treat the constitution as illegal. On that footing, the firm did not contravene the provision relied on by the revenue, and refusal of registration on illegality grounds was unjustified. Case-Laws Income Tax Thu, 18 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8447