https://www.taxtmi.com/caselaws?id=9332 The High Court ruled against the assessee-firm in a case concerning the admission of minors to a partnership and entitlement to registration under Section 185 of the Income-tax Act, 1961. The court found that the minors were effectively made full-fledged partners, not just admitted to the benefits of partnership, rendering the partnership deed invalid for registration. Consequently, the court ruled in favor of the department, denying registration to the firm and awarding costs to the Commissioner of Income-tax. en-us Sat, 20 Oct 1973 00:00:00 +0530 Mon, 22 Jun 2009 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9332 The High Court ruled against the assessee-firm in a case concerning the admission of minors to a partnership and entitlement to registration under Section 185 of the Income-tax Act, 1961. The court found that the minors were effectively made full-fledged partners, not just admitted to the benefits of partnership, rendering the partnership deed invalid for registration. Consequently, the court ruled in favor of the department, denying registration to the firm and awarding costs to the Commissioner of Income-tax. Case-Laws Income Tax Sat, 20 Oct 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9332