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(1964) 1 MLJ 390 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice G. R. Jagadisan and Mr. Justice K. Srinivasan
Case Number(s) : T.C. No. 48 of 1961 and R. No. 13 of 1961.
Judgement Date :
Friday 22nd of November 1963
| A. K. A. CT. V. CT. Alagappa Chettiar and another | .....Appellant(s) | | Versus |  | | The Commissioner of Income- tax | .....Respondent(s) |
Income-tax Act (XI of 1922), sections 25-A, 26-A, 66 — Registration of firm — Minor represented by mother as guardian made a full partner — Deed of partnership — Illegal and invalid partnership — Not entitled to registration.
Partnership Act (IX of 1932), section 30.

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