https://www.taxtmi.com/caselaws?id=28654 The court held that the partnership deed admitting an adult to partnership benefits was invalid under the Income Tax Act, making the partnership ineligible for registration. Despite the Tribunal's consideration of charitable intent, the court emphasized the legal requirement for a valid partnership. The court ruled in favor of the Department, denying registration of the partnership deed and not awarding costs. en-us Tue, 21 Dec 1982 00:00:00 +0530 Wed, 24 Feb 2010 15:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28654 The court held that the partnership deed admitting an adult to partnership benefits was invalid under the Income Tax Act, making the partnership ineligible for registration. Despite the Tribunal's consideration of charitable intent, the court emphasized the legal requirement for a valid partnership. The court ruled in favor of the Department, denying registration of the partnership deed and not awarding costs. Case-Laws Income Tax Tue, 21 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28654