https://www.taxtmi.com/caselaws?id=18679 The case involved the registration of a partnership firm despite one partner being a minor during the initial period. The court upheld the decision in favor of the assessee, emphasizing that the minor partner was admitted to the benefits of the partnership by the contracting parties with the capacity to contract. The court highlighted the rights of a minor under the Indian Partnership Act, stating that upon attaining majority, the minor can choose to continue as a partner or repudiate the partnership. The court ruled in favor of granting registration to the partnership firm. en-us Thu, 02 Feb 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:03:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18679 The case involved the registration of a partnership firm despite one partner being a minor during the initial period. The court upheld the decision in favor of the assessee, emphasizing that the minor partner was admitted to the benefits of the partnership by the contracting parties with the capacity to contract. The court highlighted the rights of a minor under the Indian Partnership Act, stating that upon attaining majority, the minor can choose to continue as a partner or repudiate the partnership. The court ruled in favor of granting registration to the partnership firm. Case-Laws Income Tax Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18679