https://www.taxtmi.com/caselaws?id=200469 For registration under section 26A of the Indian Income-tax Act, 1922, the partnership had to be constituted by individual partners whose shares were specified in the instrument, and the application had to be personally signed by all partners. The scheme treated the partners as the relevant taxable units, so a firm could not be treated as a separate legal entity capable of entering into partnership as such with another firm or with individuals for registration purposes. The inclusive definition of "person" in the General Clauses Act, 1897 did not apply where it conflicted with the subject and context of section 26A and the rules. On that reasoning, a firm as such was not entitled to enter into partnership for registration under section 26A. en-us Thu, 10 Dec 1953 00:00:00 +0530 Thu, 29 Mar 2018 15:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200469 For registration under section 26A of the Indian Income-tax Act, 1922, the partnership had to be constituted by individual partners whose shares were specified in the instrument, and the application had to be personally signed by all partners. The scheme treated the partners as the relevant taxable units, so a firm could not be treated as a separate legal entity capable of entering into partnership as such with another firm or with individuals for registration purposes. The inclusive definition of "person" in the General Clauses Act, 1897 did not apply where it conflicted with the subject and context of section 26A and the rules. On that reasoning, a firm as such was not entitled to enter into partnership for registration under section 26A. Case-Laws Income Tax Thu, 10 Dec 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200469