https://www.taxtmi.com/caselaws?id=16792 The court held in favor of the Revenue, ruling that evidence beyond the partnership deed could be examined to determine partners' shares when a minor becomes major. Instruction No. 1161 from the Central Board of Direct Taxes was deemed binding on the Commissioner of Income-tax. The Tribunal's decision to modify the Commissioner's order and direct a fresh inquiry was upheld, emphasizing the importance of considering all circumstances, not solely the original partnership deed. en-us Fri, 07 Nov 1997 00:00:00 +0530 Sat, 12 Sep 2009 12:37:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16792 The court held in favor of the Revenue, ruling that evidence beyond the partnership deed could be examined to determine partners' shares when a minor becomes major. Instruction No. 1161 from the Central Board of Direct Taxes was deemed binding on the Commissioner of Income-tax. The Tribunal's decision to modify the Commissioner's order and direct a fresh inquiry was upheld, emphasizing the importance of considering all circumstances, not solely the original partnership deed. Case-Laws Income Tax Fri, 07 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16792