1989 (3) TMI 71

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....hu Dayal attained majority on January 2, 1976, and he was admitted as a partner by virtue of the partnership deed dated January 11, 1976, with effect from April 1, 1975. While he was minor, he was only having the benefits of partnership. For the assessment year 1976-77, the partnership firm applied for the grant of registration to the partnership created, vide deed dated January 11, 1976, with eff....