https://www.taxtmi.com/caselaws?id=276510 Partnership for income-tax registration follows the Indian Partnership Act, 1932, so partnership depends on contract and privity between the persons claimed to be partners. A later arrangement by one partner with strangers over his interest did not, by itself, make those strangers partners in the original firm or alter its constitution; at most, it created a sub-partnership inter se. As consent of all existing partners was required for introduction of new partners, the original deed continued to govern the firm. The firm was therefore registrable under section 26A of the Indian Income-tax Act, and the issue was decided in favour of the assessee. en-us Mon, 31 Jan 1955 00:00:00 +0530 Tue, 13 Nov 2018 10:53:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276510 Partnership for income-tax registration follows the Indian Partnership Act, 1932, so partnership depends on contract and privity between the persons claimed to be partners. A later arrangement by one partner with strangers over his interest did not, by itself, make those strangers partners in the original firm or alter its constitution; at most, it created a sub-partnership inter se. As consent of all existing partners was required for introduction of new partners, the original deed continued to govern the firm. The firm was therefore registrable under section 26A of the Indian Income-tax Act, and the issue was decided in favour of the assessee. Case-Laws Income Tax Mon, 31 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276510