https://www.taxtmi.com/caselaws?id=39195 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 required strict compliance with the partnership deed. The instrument had to specify the individual shares of all partners, and where minors were admitted to the benefits of partnership, their shares had to be ascertainable from the deed itself. A collective share for minors was insufficient if the deed did not clearly show how that share was divided among them. The court would not imply an equal apportionment from Hindu law or other external material. On this basis, the firm was not entitled to registration. en-us Mon, 17 Mar 1975 00:00:00 +0530 Tue, 13 Apr 2010 16:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39195 Registration of a firm under section 26A of the Indian Income-tax Act, 1922 required strict compliance with the partnership deed. The instrument had to specify the individual shares of all partners, and where minors were admitted to the benefits of partnership, their shares had to be ascertainable from the deed itself. A collective share for minors was insufficient if the deed did not clearly show how that share was divided among them. The court would not imply an equal apportionment from Hindu law or other external material. On this basis, the firm was not entitled to registration. Case-Laws Income Tax Mon, 17 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39195