https://www.taxtmi.com/caselaws?id=24441 A partnership deed effective from an earlier date was not invalid for registration purposes where the partner who had been a minor attained majority during the accounting year and became competent to contract before profits and losses were finally settled. The court treated the facts as consistent with its earlier ruling on a similar deed and distinguished cases where the minor never became a major during the relevant year. On that basis, the firm was entitled to registration under the Income-tax Act, and the Tribunal's view in its favour was upheld. en-us Tue, 15 Nov 1988 00:00:00 +0530 Wed, 20 Jan 2010 10:47:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24441 A partnership deed effective from an earlier date was not invalid for registration purposes where the partner who had been a minor attained majority during the accounting year and became competent to contract before profits and losses were finally settled. The court treated the facts as consistent with its earlier ruling on a similar deed and distinguished cases where the minor never became a major during the relevant year. On that basis, the firm was entitled to registration under the Income-tax Act, and the Tribunal's view in its favour was upheld. Case-Laws Income Tax Tue, 15 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24441