https://www.taxtmi.com/caselaws?id=23937 A firm was held entitled to registration where a person who had earlier been a minor enjoying only the benefits of partnership attained majority during the accounting year and was admitted as a partner with effect from an earlier date. The Court applied its earlier rulings that such retrospective admission of the erstwhile minor, after majority, does not bar registration for the relevant assessment year. On that basis, the legal position was treated as settled in favour of the assessee and the reference was answered accordingly. en-us Thu, 09 Mar 1989 00:00:00 +0530 Fri, 15 Jan 2010 13:17:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23937 A firm was held entitled to registration where a person who had earlier been a minor enjoying only the benefits of partnership attained majority during the accounting year and was admitted as a partner with effect from an earlier date. The Court applied its earlier rulings that such retrospective admission of the erstwhile minor, after majority, does not bar registration for the relevant assessment year. On that basis, the legal position was treated as settled in favour of the assessee and the reference was answered accordingly. Case-Laws Income Tax Thu, 09 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23937