https://www.taxtmi.com/caselaws?id=37691 Renewal of firm registration under Section 26A and Rule 6 turned on whether an erstwhile minor had to sign the application after attaining majority before filing. The High Court held that the rule required personal signatures only from partners who were not minors during the relevant accounting year, so a person who remained a minor throughout that year was not obliged to sign merely because he had become major by the filing date. Refusal of renewal on that ground was inconsistent with the statutory scheme, and renewal of registration was upheld. en-us Wed, 20 Jul 1977 00:00:00 +0530 Wed, 31 Mar 2010 15:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37691 Renewal of firm registration under Section 26A and Rule 6 turned on whether an erstwhile minor had to sign the application after attaining majority before filing. The High Court held that the rule required personal signatures only from partners who were not minors during the relevant accounting year, so a person who remained a minor throughout that year was not obliged to sign merely because he had become major by the filing date. Refusal of renewal on that ground was inconsistent with the statutory scheme, and renewal of registration was upheld. Case-Laws Income Tax Wed, 20 Jul 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37691