https://www.taxtmi.com/caselaws?id=195533 Registration of a firm under Section 26-A required an instrument evidencing a genuine partnership in law with individual shares of the partners. The Income Tax Officer could examine whether the deed disclosed such a valid partnership and was not bound to register it if the named persons were incapable in law of becoming partners. Managers of wakf funds could not be partners because wakf property vests in God Almighty and the mutawalli is only a manager without beneficial ownership. Once those purported partners were excluded, the remaining arrangement did not match the partnership described in the deed, so refusal of registration was justified. en-us Mon, 25 Jan 1937 00:00:00 +0530 Thu, 02 Nov 2017 18:19:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195533 Registration of a firm under Section 26-A required an instrument evidencing a genuine partnership in law with individual shares of the partners. The Income Tax Officer could examine whether the deed disclosed such a valid partnership and was not bound to register it if the named persons were incapable in law of becoming partners. Managers of wakf funds could not be partners because wakf property vests in God Almighty and the mutawalli is only a manager without beneficial ownership. Once those purported partners were excluded, the remaining arrangement did not match the partnership described in the deed, so refusal of registration was justified. Case-Laws Income Tax Mon, 25 Jan 1937 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195533