https://www.taxtmi.com/caselaws?id=293072 A partnership firm constituted under an instrument specifying the partners' shares remained entitled to registration where one partner described himself as karta of a Hindu undivided family. The disruption of the coparcenary by partition affected only the internal rights of the family members inter se and did not alter the firm's contractual constitution or dissolve the partnership. The partition decree merely converted the family members' interest in the partnership share into tenancy in common. On that basis, the firm satisfied the statutory requirements for registration, and the issue was answered in favour of the assessee. en-us Wed, 31 Aug 1949 00:00:00 +0530 Thu, 21 Jan 2021 16:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293072 A partnership firm constituted under an instrument specifying the partners' shares remained entitled to registration where one partner described himself as karta of a Hindu undivided family. The disruption of the coparcenary by partition affected only the internal rights of the family members inter se and did not alter the firm's contractual constitution or dissolve the partnership. The partition decree merely converted the family members' interest in the partnership share into tenancy in common. On that basis, the firm satisfied the statutory requirements for registration, and the issue was answered in favour of the assessee. Case-Laws Income Tax Wed, 31 Aug 1949 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293072