https://www.taxtmi.com/caselaws?id=37787 The court ruled that the assessee firm did not meet the statutory requirements for registration under Section 184 of the Income-tax Act, 1961. The partnership deed failed to specify the shares of the minors in the losses, leading to the refusal of registration. The decision favored the revenue and went against the assessee, with no costs awarded. en-us Mon, 20 Nov 1978 00:00:00 +0530 Thu, 01 Apr 2010 11:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37787 The court ruled that the assessee firm did not meet the statutory requirements for registration under Section 184 of the Income-tax Act, 1961. The partnership deed failed to specify the shares of the minors in the losses, leading to the refusal of registration. The decision favored the revenue and went against the assessee, with no costs awarded. Case-Laws Income Tax Mon, 20 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37787