https://www.taxtmi.com/caselaws?id=56706 The appeals, filed with a delay attributed to postal reasons, were condoned. The cancellation of a partnership firm's registration due to minors as partners was upheld but allowed an opportunity for amendment. Minors were held not to be counted as partners under the Companies Act, 1956. The Tribunal emphasized minors cannot be full-fledged partners, leading to the decision to remand the matter for amending the partnership deed. The appeals were allowed based on the Tribunal's findings, emphasizing the need for amending the partnership deed to comply with legal requirements. en-us Mon, 01 Mar 1982 00:00:00 +0530 Mon, 06 Dec 2010 13:58:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56706 The appeals, filed with a delay attributed to postal reasons, were condoned. The cancellation of a partnership firm's registration due to minors as partners was upheld but allowed an opportunity for amendment. Minors were held not to be counted as partners under the Companies Act, 1956. The Tribunal emphasized minors cannot be full-fledged partners, leading to the decision to remand the matter for amending the partnership deed. The appeals were allowed based on the Tribunal's findings, emphasizing the need for amending the partnership deed to comply with legal requirements. Case-Laws Income Tax Mon, 01 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56706