https://www.taxtmi.com/caselaws?id=28826 The High Court of Calcutta upheld the Tribunal's decision to grant registration to the assessee-firm for the assessment years 1968-69 and 1969-70. The Court found that the existing partnership deed, which provided for the admission of a minor partner upon reaching majority, satisfied the requirements of the Income-tax Act. Emphasizing that a separate deed was not necessary in this case, the Court ruled in favor of the assessee, with each party bearing their own costs. Justice Suhas Chandra Sen concurred with the judgment, supporting the reasoning and outcome. en-us Tue, 06 Jul 1982 00:00:00 +0530 Fri, 26 Feb 2010 11:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28826 The High Court of Calcutta upheld the Tribunal's decision to grant registration to the assessee-firm for the assessment years 1968-69 and 1969-70. The Court found that the existing partnership deed, which provided for the admission of a minor partner upon reaching majority, satisfied the requirements of the Income-tax Act. Emphasizing that a separate deed was not necessary in this case, the Court ruled in favor of the assessee, with each party bearing their own costs. Justice Suhas Chandra Sen concurred with the judgment, supporting the reasoning and outcome. Case-Laws Income Tax Tue, 06 Jul 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28826