https://www.taxtmi.com/caselaws?id=26229 A valid partnership for income-tax registration does not require every partner to contribute capital or personal skill; under section 4 of the Partnership Act, the controlling test is an agreement to share profits or losses and carry on business by all or any acting for all. The article also notes that where the Tribunal finds the concerned partners are not benamidars, that is a factual finding and does not by itself raise a referable question of law under section 185(1). On that basis, no separate reference was required on the consequential registration issue, and the mandamus petition seeking a reference was rejected. en-us Wed, 09 Oct 1985 00:00:00 +0530 Wed, 03 Feb 2010 16:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26229 A valid partnership for income-tax registration does not require every partner to contribute capital or personal skill; under section 4 of the Partnership Act, the controlling test is an agreement to share profits or losses and carry on business by all or any acting for all. The article also notes that where the Tribunal finds the concerned partners are not benamidars, that is a factual finding and does not by itself raise a referable question of law under section 185(1). On that basis, no separate reference was required on the consequential registration issue, and the mandamus petition seeking a reference was rejected. Case-Laws Income Tax Wed, 09 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26229