https://www.taxtmi.com/caselaws?id=199934 Registration under Section 26-A of the Indian Income Tax Act, 1922 was available only where a legally valid firm existed under an instrument of partnership. The court applied the meaning of "firm" and "partnership" with reference to the Indian Contract Act, 1872, and found no binding agreement capable of constituting a partnership at the relevant time. The alleged arrangement based on a will and later compromise did not create a valid partnership involving the adult parties and minor sons, as minors could not contract into partnership and no authorised agreement on their behalf was shown. Any earlier partnership had also ceased on the death of one partner, so the registration claim failed. en-us Wed, 18 Feb 1942 00:00:00 +0630 Thu, 15 Mar 2018 14:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199934 Registration under Section 26-A of the Indian Income Tax Act, 1922 was available only where a legally valid firm existed under an instrument of partnership. The court applied the meaning of "firm" and "partnership" with reference to the Indian Contract Act, 1872, and found no binding agreement capable of constituting a partnership at the relevant time. The alleged arrangement based on a will and later compromise did not create a valid partnership involving the adult parties and minor sons, as minors could not contract into partnership and no authorised agreement on their behalf was shown. Any earlier partnership had also ceased on the death of one partner, so the registration claim failed. Case-Laws Income Tax Wed, 18 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=199934