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COMMISSIONER OF INCOME-TAX versus JAIN STEEL ROLLING MILLS


Firm registration minor acknowledges in the benefits of the partnership in the Board of Revenue Circular that registration of a minor child guardian cannot be denied because the guardian does not sign the document unless the guardian signs the document. Decline because the Income Tax Authority Tribunal has ordered registration. The guardian was not given the opportunity to sign the Partnership Deed which the Tribunal Order Valid Indian Income Tax Act, 1961, Sector 185 Central Board of Direct Taxes Circular No. 210/13/74 / I TA (II), 19 19 1976 Is.

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