https://www.taxtmi.com/caselaws?id=26907 The court ruled in favor of the Revenue and against the assessee, emphasizing the invalidity of the partnership deed that included a minor as a full partner, rendering it void. Consequently, the association of persons could not be assessed as a registered or unregistered firm but only as an association of persons under the Income-tax Act. The court held that the Tribunal's direction to file Form No. 11 and comply with conditions under section 184 was incorrect due to the void partnership deed. As the partnership deed was void, the assessee was not entitled to the benefits of registration. en-us Tue, 17 Jan 1984 00:00:00 +0530 Tue, 09 Feb 2010 12:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26907 The court ruled in favor of the Revenue and against the assessee, emphasizing the invalidity of the partnership deed that included a minor as a full partner, rendering it void. Consequently, the association of persons could not be assessed as a registered or unregistered firm but only as an association of persons under the Income-tax Act. The court held that the Tribunal's direction to file Form No. 11 and comply with conditions under section 184 was incorrect due to the void partnership deed. As the partnership deed was void, the assessee was not entitled to the benefits of registration. Case-Laws Income Tax Tue, 17 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26907