Admission of minors to the benefit of partnership duly witnessed by guardian or someone authorised in this behalf before the partnership deed.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court in the case of Uttam Kumar Pramod Kumar that admission of minors to the benefit of partnership must be duly witnessed by the guardian or someone duly authorised in this behalf before the partnership deed can be accepted as valid. 2. This decision is normally to be followed not only in the Commissioner's charges falling within the jurisdiction of the Allahabad High Court, but also in other .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f following the decision of Allahabad High Court both for completed and pending assessments. The Board is of the view that it was not desirable to disturb completed assessments by cancelling registrations already granted. An opportunity should be given to the concerned assessees to make necessary attestations or to amend the partnership deeds and where the needful was not done, steps should be tak .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X