https://www.taxtmi.com/caselaws?id=277031 A partnership deed cannot validly admit a minor as a full partner because a minor lacks capacity to contract, and admission to the benefits of partnership requires lawful representation and consent. On the facts stated, the person signing for the minor was not the natural guardian after adoption, so there was no valid consent, and the minor was neither a partner nor admitted to the benefits of the firm. A renewal application for registration must also strictly comply with procedural requirements: where it is filed after the death of a partner, is not signed by the true legal representative, omits the altered constitution, and falsely certifies unchanged shares, it is not in order and cannot support renewal. en-us Tue, 27 Sep 1949 00:00:00 +0530 Thu, 22 Nov 2018 14:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277031 A partnership deed cannot validly admit a minor as a full partner because a minor lacks capacity to contract, and admission to the benefits of partnership requires lawful representation and consent. On the facts stated, the person signing for the minor was not the natural guardian after adoption, so there was no valid consent, and the minor was neither a partner nor admitted to the benefits of the firm. A renewal application for registration must also strictly comply with procedural requirements: where it is filed after the death of a partner, is not signed by the true legal representative, omits the altered constitution, and falsely certifies unchanged shares, it is not in order and cannot support renewal. Case-Laws Income Tax Tue, 27 Sep 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277031