https://www.taxtmi.com/caselaws?id=39560 A partnership deed must be construed as a whole and, where possible, interpreted to give effect to the parties' expressed intention consistently with law. Here, the deed expressly stated that a minor was to receive only the benefits of partnership, and the surrounding clauses could not be read in isolation to convert that limited status into full partnership. On that construction, the deed did not contravene section 30 of the Indian Partnership Act, 1932, and registration could not be refused on the basis that the minor had been made a full partner. en-us Mon, 27 Jan 1975 00:00:00 +0530 Sat, 17 Apr 2010 12:36:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39560 A partnership deed must be construed as a whole and, where possible, interpreted to give effect to the parties' expressed intention consistently with law. Here, the deed expressly stated that a minor was to receive only the benefits of partnership, and the surrounding clauses could not be read in isolation to convert that limited status into full partnership. On that construction, the deed did not contravene section 30 of the Indian Partnership Act, 1932, and registration could not be refused on the basis that the minor had been made a full partner. Case-Laws Income Tax Mon, 27 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39560