https://www.taxtmi.com/caselaws?id=49536 A minor cannot be made a full partner under partnership law, though the minor may be admitted only to the benefits of partnership with the adult partners' consent. The income-tax definition of "partner" does not enlarge contractual capacity or validate a deed that, on its face, treats the minor as having the same rights and liabilities as adult partners. Registration under section 26A must be based on the actual instrument executed, and the authorities cannot recast the deed into a different contract. The partnership deed was therefore not valid for registration, and the reference was answered 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 A minor cannot be made a full partner under partnership law, though the minor may be admitted only to the benefits of partnership with the adult partners' consent. The income-tax definition of "partner" does not enlarge contractual capacity or validate a deed that, on its face, treats the minor as having the same rights and liabilities as adult partners. Registration under section 26A must be based on the actual instrument executed, and the authorities cannot recast the deed into a different contract. The partnership deed was therefore not valid for registration, and the reference was answered in favour of the Revenue. Case-Laws Income Tax Thu, 01 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49536