https://www.taxtmi.com/caselaws?id=23864 The High Court upheld the Tribunal's decision that trusts created by partners in the assessee-firm were invalid as they were constituted over property belonging to minors. This rendered the partnership and subsequent registration under the Income-tax Act impermissible. The Court ruled in favor of the Revenue, denying the assessee's claim for registration. en-us Thu, 24 Aug 1989 00:00:00 +0530 Thu, 14 Jan 2010 18:21:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23864 The High Court upheld the Tribunal's decision that trusts created by partners in the assessee-firm were invalid as they were constituted over property belonging to minors. This rendered the partnership and subsequent registration under the Income-tax Act impermissible. The Court ruled in favor of the Revenue, denying the assessee's claim for registration. Case-Laws Income Tax Thu, 24 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23864