https://www.taxtmi.com/caselaws?id=55609 The Tribunal ruled in favor of granting registration to the firm, setting aside the Commissioner's order and restoring that of the ITO. The validity of the partnership deed was upheld, considering that the minor partner had become a major before the deed was executed, and there were no liabilities incurred during the period in question. The Tribunal emphasized that the partnership deed aligned with statutory provisions, distinguishing it from cases where minors are made partners by adults. The appeal was allowed, affirming the partnership deed's validity and the firm's registration under the Income-tax Act, 1961. en-us Wed, 30 Nov 1983 00:00:00 +0530 Mon, 29 Nov 2010 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55609 The Tribunal ruled in favor of granting registration to the firm, setting aside the Commissioner's order and restoring that of the ITO. The validity of the partnership deed was upheld, considering that the minor partner had become a major before the deed was executed, and there were no liabilities incurred during the period in question. The Tribunal emphasized that the partnership deed aligned with statutory provisions, distinguishing it from cases where minors are made partners by adults. The appeal was allowed, affirming the partnership deed's validity and the firm's registration under the Income-tax Act, 1961. Case-Laws Income Tax Wed, 30 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55609