https://www.taxtmi.com/caselaws?id=56649 The Tribunal allowed the appeals filed by the assessee, ruling that minors admitted to the benefits of partnership should not be counted towards the total number of partners. The cancellation of the firm's registration under section 186(1) of the Income-tax Act was upheld based on the number of partners but not due to the lack of guardians' signatures of minor partners. The Tribunal directed the Income Tax Officer to allow an opportunity to amend the partnership deed in compliance with the law. en-us Mon, 01 Mar 1982 00:00:00 +0530 Mon, 06 Dec 2010 11:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56649 The Tribunal allowed the appeals filed by the assessee, ruling that minors admitted to the benefits of partnership should not be counted towards the total number of partners. The cancellation of the firm's registration under section 186(1) of the Income-tax Act was upheld based on the number of partners but not due to the lack of guardians' signatures of minor partners. The Tribunal directed the Income Tax Officer to allow an opportunity to amend the partnership deed in compliance with the law. Case-Laws Income Tax Mon, 01 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56649