https://www.taxtmi.com/caselaws?id=36764 The minor partner attained majority during the accounting year, but the fresh partnership deed was executed only after year-end. Until the close of that year, the statutory period for the former minor to exercise the option had not expired, so no change in the constitution of the firm had taken effect during the relevant accounting year. Continuance of registration was therefore available to the assessee-firm. en-us Tue, 25 Apr 1978 00:00:00 +0530 Wed, 24 Mar 2010 13:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36764 The minor partner attained majority during the accounting year, but the fresh partnership deed was executed only after year-end. Until the close of that year, the statutory period for the former minor to exercise the option had not expired, so no change in the constitution of the firm had taken effect during the relevant accounting year. Continuance of registration was therefore available to the assessee-firm. Case-Laws Income Tax Tue, 25 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36764