https://www.taxtmi.com/caselaws?id=59841 A partnership remained valid and genuine where one partner's interest was represented jointly by executors under a will, because the executor derives title on the testator's death and may exercise the deceased's powers over the estate. The partnership deed treated the deceased partner's estate as represented by the executor and executrix, so the representative character of that partner did not invalidate the firm. The absence of the executrix's signature on Form No. 12 was not treated as fatal, because the executors together constituted a single partner and one executor could act for the estate absent a contrary direction. Continuation of registration was therefore upheld in favour of the assessee. en-us Mon, 14 Mar 1983 00:00:00 +0530 Sat, 01 Jan 2011 14:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59841 A partnership remained valid and genuine where one partner's interest was represented jointly by executors under a will, because the executor derives title on the testator's death and may exercise the deceased's powers over the estate. The partnership deed treated the deceased partner's estate as represented by the executor and executrix, so the representative character of that partner did not invalidate the firm. The absence of the executrix's signature on Form No. 12 was not treated as fatal, because the executors together constituted a single partner and one executor could act for the estate absent a contrary direction. Continuation of registration was therefore upheld in favour of the assessee. Case-Laws Income Tax Mon, 14 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59841