https://www.taxtmi.com/caselaws?id=19161 The court held that the assessee-firm was entitled to registration under the Income-tax Act, 1961, based on the partnership deed. Minors were not considered full-fledged partners but admitted to the benefits of the partnership. The Tribunal's decision was overturned, and the Appellate Assistant Commissioner's order directing registration was upheld. The court found that the Tribunal did not properly interpret the partnership deed, specifically Clause 9, which clarified the minors' status. The court ruled in favor of the assessee on the first four issues and did not address the fifth issue as it was rendered academic. No order as to costs was issued. en-us Fri, 03 Sep 1993 00:00:00 +0530 Wed, 04 Nov 2009 13:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19161 The court held that the assessee-firm was entitled to registration under the Income-tax Act, 1961, based on the partnership deed. Minors were not considered full-fledged partners but admitted to the benefits of the partnership. The Tribunal's decision was overturned, and the Appellate Assistant Commissioner's order directing registration was upheld. The court found that the Tribunal did not properly interpret the partnership deed, specifically Clause 9, which clarified the minors' status. The court ruled in favor of the assessee on the first four issues and did not address the fifth issue as it was rendered academic. No order as to costs was issued. Case-Laws Income Tax Fri, 03 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19161