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    <title>1983 (9) TMI 53 - BOMBAY High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=27849</link>
    <description>Under the Portuguese civil law governing communion property, a partnership deed signed by the husband was treated as sufficient written authorisation for the wife to enter the business arrangement, and no separate document was required. The spouses could validly convert communion property into partnership property by constituting a firm, and the admission of minor children to the benefits of the firm did not invalidate the arrangement or offend the civil law provisions cited. On those facts, no prohibition was shown against registration of the firm, so the firm was held validly constituted and entitled to registration.</description>
    <language>en-us</language>
    <pubDate>Fri, 09 Sep 1983 00:00:00 +0530</pubDate>
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      <title>1983 (9) TMI 53 - BOMBAY High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=27849</link>
      <description>Under the Portuguese civil law governing communion property, a partnership deed signed by the husband was treated as sufficient written authorisation for the wife to enter the business arrangement, and no separate document was required. The spouses could validly convert communion property into partnership property by constituting a firm, and the admission of minor children to the benefits of the firm did not invalidate the arrangement or offend the civil law provisions cited. On those facts, no prohibition was shown against registration of the firm, so the firm was held validly constituted and entitled to registration.</description>
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      <law>Income Tax</law>
      <pubDate>Fri, 09 Sep 1983 00:00:00 +0530</pubDate>
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