https://www.taxtmi.com/caselaws?id=26737 A partnership deed admitting a minor as a full partner, including sharing of profits and losses, is invalid and cannot support registration under the Income-tax Act. The High Court also noted that, in a reference under section 256(1), it was bound by the Tribunal's factual finding that the partner was born on 27 September 1951 and was therefore a minor when the deed was executed on 10 September 1966. In the absence of a specific question challenging perversity or lack of evidence, the court could not reappraise that finding. On those facts, the deed was invalid for registration purposes and registration under section 185 was not available. en-us Fri, 10 Jan 1986 00:00:00 +0530 Mon, 08 Feb 2010 12:12:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26737 A partnership deed admitting a minor as a full partner, including sharing of profits and losses, is invalid and cannot support registration under the Income-tax Act. The High Court also noted that, in a reference under section 256(1), it was bound by the Tribunal's factual finding that the partner was born on 27 September 1951 and was therefore a minor when the deed was executed on 10 September 1966. In the absence of a specific question challenging perversity or lack of evidence, the court could not reappraise that finding. On those facts, the deed was invalid for registration purposes and registration under section 185 was not available. Case-Laws Income Tax Fri, 10 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26737