https://www.taxtmi.com/caselaws?id=29308 Registration of a firm under section 184(1) of the Income-tax Act depends on a partnership being evidenced by an instrument that specifies the individual shares. The deed is not invalid merely because minors admitted to the benefits of the partnership were not represented by signed acceptance in the instrument itself, where guardian assent is otherwise established. Here, the guardians knew of the deed, accepted the arrangement on behalf of the minors, and acted upon it, so the absence of their signatures did not negate the genuineness of the firm. The firm was therefore entitled to registration. en-us Wed, 14 Jan 1981 00:00:00 +0530 Fri, 12 Mar 2010 11:07:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29308 Registration of a firm under section 184(1) of the Income-tax Act depends on a partnership being evidenced by an instrument that specifies the individual shares. The deed is not invalid merely because minors admitted to the benefits of the partnership were not represented by signed acceptance in the instrument itself, where guardian assent is otherwise established. Here, the guardians knew of the deed, accepted the arrangement on behalf of the minors, and acted upon it, so the absence of their signatures did not negate the genuineness of the firm. The firm was therefore entitled to registration. Case-Laws Income Tax Wed, 14 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29308