https://www.taxtmi.com/caselaws?id=9022 The High Court held that the partnership between a father and his son was valid for registration under the Income-tax Act, 1961. Despite the father's control over the business, the partnership deed met essential requirements such as profit-sharing and joint business operations. The Court emphasized that control by one partner does not negate partnership existence if other partnership elements are present. Ruling in favor of the assessee, the Court directed the revenue to bear costs, including counsel fees, affirming the partnership's entitlement to registration. en-us Tue, 23 Jan 1973 00:00:00 +0530 Thu, 18 Jun 2009 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9022 The High Court held that the partnership between a father and his son was valid for registration under the Income-tax Act, 1961. Despite the father's control over the business, the partnership deed met essential requirements such as profit-sharing and joint business operations. The Court emphasized that control by one partner does not negate partnership existence if other partnership elements are present. Ruling in favor of the assessee, the Court directed the revenue to bear costs, including counsel fees, affirming the partnership's entitlement to registration. Case-Laws Income Tax Tue, 23 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9022