https://www.taxtmi.com/caselaws?id=49241 A partnership remains validly constituted where the deed names only the specified individuals as partners; capital contributed from another firm, or an internal profit-sharing arrangement with persons outside the deed, does not by itself make those outsiders partners. On the majority view, the materials showed that the named partner acted in his individual capacity, so the firm was registrable under section 26A and no substantial question of law arose requiring a reference. The dissent considered that the combined facts raised an unsettled legal question on the firm's real constitution and registrability. en-us Tue, 04 Jan 1966 00:00:00 +0530 Sun, 17 Aug 2014 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49241 A partnership remains validly constituted where the deed names only the specified individuals as partners; capital contributed from another firm, or an internal profit-sharing arrangement with persons outside the deed, does not by itself make those outsiders partners. On the majority view, the materials showed that the named partner acted in his individual capacity, so the firm was registrable under section 26A and no substantial question of law arose requiring a reference. The dissent considered that the combined facts raised an unsettled legal question on the firm's real constitution and registrability. Case-Laws Income Tax Tue, 04 Jan 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49241