https://www.taxtmi.com/caselaws?id=22844 A firm was found entitled to registration where a minor had been admitted to the benefits of partnership and the materials on record showed valid guardian consent. The partnership deed stated that the minor's father and guardian was not to interfere in the conduct of business, and the father's affidavit confirmed that consent had been given for the minor's admission. The Tribunal treated these documents as sufficient proof of consent, and no adverse finding was made that the firm was not genuine. The incidental reference to transfer of money to the minor was not treated as a ground to deny registration, and the question was answered in favour of the assessee. en-us Wed, 10 Oct 1990 00:00:00 +0530 Mon, 14 Dec 2009 15:05:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22844 A firm was found entitled to registration where a minor had been admitted to the benefits of partnership and the materials on record showed valid guardian consent. The partnership deed stated that the minor's father and guardian was not to interfere in the conduct of business, and the father's affidavit confirmed that consent had been given for the minor's admission. The Tribunal treated these documents as sufficient proof of consent, and no adverse finding was made that the firm was not genuine. The incidental reference to transfer of money to the minor was not treated as a ground to deny registration, and the question was answered in favour of the assessee. Case-Laws Income Tax Wed, 10 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22844