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1953 (6) TMI 6 - PUNJAB & HARYANA HIGH COURTExtract: .......tion 26 A of the Income-tax Act. The answer to the question must therefore be in the negative, i.e., a minor cannot enter into a partnership through his guardian even when the other partners are consenting. As the question has been decided against the assessee the Commissioner of Income-tax will have his costs of the reference. Falshaw, J.-I agree.
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