https://www.taxtmi.com/caselaws?id=49675 Partnership registration under section 26A of the Indian Income-tax Act, 1922 requires a firm constituted by persons capable of entering into partnership under the Indian Partnership Act, 1932. A firm is only a collective name for its partners, not a separate legal person, and therefore cannot itself be a partner with another firm, a Hindu undivided family business, or an individual. Registration also requires the partnership instrument to specify each individual partner's share and the application to bear personal signatures of all partners; authorisation of one partner to sign for others is insufficient. Failure to meet either condition defeats registration. en-us Fri, 17 Feb 1956 00:00:00 +0530 Wed, 03 Feb 2016 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49675 Partnership registration under section 26A of the Indian Income-tax Act, 1922 requires a firm constituted by persons capable of entering into partnership under the Indian Partnership Act, 1932. A firm is only a collective name for its partners, not a separate legal person, and therefore cannot itself be a partner with another firm, a Hindu undivided family business, or an individual. Registration also requires the partnership instrument to specify each individual partner's share and the application to bear personal signatures of all partners; authorisation of one partner to sign for others is insufficient. Failure to meet either condition defeats registration. Case-Laws Income Tax Fri, 17 Feb 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49675