https://www.taxtmi.com/caselaws?id=37416 The High Court of Patna ruled in favor of the assessee in a case concerning the registration of a firm with a female partner representing an HUF. The court clarified that the female partner could legally represent the HUF in a partnership, distinguishing between acting as karta of an HUF and as its agent or representative. The court emphasized that the female partner was considered a partner of the firm, not the HUF, and upheld the registration claim, overturning the Income Tax Officer's initial rejection based on the interpretation of the partnership deed and legal implications of the female partner's role. en-us Wed, 11 Jul 1979 00:00:00 +0530 Mon, 29 Mar 2010 15:32:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37416 The High Court of Patna ruled in favor of the assessee in a case concerning the registration of a firm with a female partner representing an HUF. The court clarified that the female partner could legally represent the HUF in a partnership, distinguishing between acting as karta of an HUF and as its agent or representative. The court emphasized that the female partner was considered a partner of the firm, not the HUF, and upheld the registration claim, overturning the Income Tax Officer's initial rejection based on the interpretation of the partnership deed and legal implications of the female partner's role. Case-Laws Income Tax Wed, 11 Jul 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37416