https://www.taxtmi.com/caselaws?id=22191 Clubbing of a minor partner's income with the father's income was upheld where the father was a partner in his individual capacity and the statutory condition for clubbing was met. The signature requirement in the renewal application for registration of a firm was held directory, not mandatory, because the rules did not attach invalidating consequences to non-signature and no prejudice to the Revenue was shown. On that basis, the Commissioner could not cancel renewal of registration or treat the firm as unregistered on the ground of a defective application. en-us Tue, 06 Nov 1990 00:00:00 +0530 Mon, 07 Dec 2009 18:47:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22191 Clubbing of a minor partner's income with the father's income was upheld where the father was a partner in his individual capacity and the statutory condition for clubbing was met. The signature requirement in the renewal application for registration of a firm was held directory, not mandatory, because the rules did not attach invalidating consequences to non-signature and no prejudice to the Revenue was shown. On that basis, the Commissioner could not cancel renewal of registration or treat the firm as unregistered on the ground of a defective application. Case-Laws Income Tax Tue, 06 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22191