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    <title>1985 (11) TMI 37 - RAJASTHAN High Court</title>
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    <description>The High Court of Rajasthan ruled in favor of the assessee, affirming that the karta of a Hindu undivided family could include his sons as partners in a partnership without their separate capital contributions. The court relied on precedents and established that such partnerships are valid, even if the coparceners contribute property unconnected to family funds. Consequently, the court upheld the decision that registration or continuation of registration could not be refused to the assessee, directing the answer to be returned to the Tribunal in line with the Income-tax Act, 1961, with each party bearing their own costs.</description>
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    <pubDate>Fri, 01 Nov 1985 00:00:00 +0530</pubDate>
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      <title>1985 (11) TMI 37 - RAJASTHAN High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=26274</link>
      <description>The High Court of Rajasthan ruled in favor of the assessee, affirming that the karta of a Hindu undivided family could include his sons as partners in a partnership without their separate capital contributions. The court relied on precedents and established that such partnerships are valid, even if the coparceners contribute property unconnected to family funds. Consequently, the court upheld the decision that registration or continuation of registration could not be refused to the assessee, directing the answer to be returned to the Tribunal in line with the Income-tax Act, 1961, with each party bearing their own costs.</description>
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      <pubDate>Fri, 01 Nov 1985 00:00:00 +0530</pubDate>
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