https://www.taxtmi.com/caselaws?id=28325 Continuation of registration of a firm cannot be refused merely because a minor admitted to the benefits of partnership attains majority and becomes a partner without a fresh deed. Refusal may still be justified where the partnership deed does not contemplate that event or provide for allocation of profits and losses after majority is attained. The matter therefore requires examination of the partnership deed and the surrounding terms before deciding continuation of registration and the validity of the revisional order under section 263 of the Income-tax Act. en-us Fri, 16 Sep 1983 00:00:00 +0530 Sat, 20 Feb 2010 13:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28325 Continuation of registration of a firm cannot be refused merely because a minor admitted to the benefits of partnership attains majority and becomes a partner without a fresh deed. Refusal may still be justified where the partnership deed does not contemplate that event or provide for allocation of profits and losses after majority is attained. The matter therefore requires examination of the partnership deed and the surrounding terms before deciding continuation of registration and the validity of the revisional order under section 263 of the Income-tax Act. Case-Laws Income Tax Fri, 16 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28325