https://www.taxtmi.com/caselaws?id=12438 The High Court ruled that minors admitted to the benefits of a partnership should not be counted as partners for determining the total number of partners under Section 11(2) of the Companies Act. Therefore, the assessee-firm was entitled to claim registration for the relevant assessment years 1975-76, 1976-77, and 1977-78. The Court held in favor of the assessee, disposing of the reference with no order as to costs. en-us Thu, 06 Jun 2002 00:00:00 +0530 Wed, 24 Feb 2010 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12438 The High Court ruled that minors admitted to the benefits of a partnership should not be counted as partners for determining the total number of partners under Section 11(2) of the Companies Act. Therefore, the assessee-firm was entitled to claim registration for the relevant assessment years 1975-76, 1976-77, and 1977-78. The Court held in favor of the assessee, disposing of the reference with no order as to costs. Case-Laws Income Tax Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12438