https://www.taxtmi.com/caselaws?id=49536 An instrument purporting to admit a minor as a full partner is ineffective for registration because a minor may only be admitted to the benefits of partnership and cannot be made a full partner with adult liabilities; registration under the income-tax law must reflect the actual instrument and cannot be used to create a partnership in substance different from the deed presented, therefore the instrument failed to create a registrable partnership and registration was rightly denied in favour of the Revenue. en-us Thu, 01 Dec 1960 00:00:00 +0530 Mon, 01 Sep 2014 12:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49536 An instrument purporting to admit a minor as a full partner is ineffective for registration because a minor may only be admitted to the benefits of partnership and cannot be made a full partner with adult liabilities; registration under the income-tax law must reflect the actual instrument and cannot be used to create a partnership in substance different from the deed presented, therefore the instrument failed to create a registrable partnership and registration was rightly denied in favour of the Revenue. Case-Laws Income Tax Thu, 01 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49536