https://www.taxtmi.com/caselaws?id=292477 A Hindu undivided family cannot itself be a partner in a firm because partnership is contractual and can be entered into only by competent persons acting through the karta or adult coparceners; where two coparceners join, their inter se shares must be specified, so the deed was defective on that basis. However, the registration application under the Income-tax Act could not be rejected as signed only by one coparcener when the record showed signatures of both, and the objection failed on the correct facts. en-us Fri, 29 Aug 1952 00:00:00 +0530 Mon, 19 Jul 2021 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292477 A Hindu undivided family cannot itself be a partner in a firm because partnership is contractual and can be entered into only by competent persons acting through the karta or adult coparceners; where two coparceners join, their inter se shares must be specified, so the deed was defective on that basis. However, the registration application under the Income-tax Act could not be rejected as signed only by one coparcener when the record showed signatures of both, and the objection failed on the correct facts. Case-Laws Income Tax Fri, 29 Aug 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292477