The view taken by the High Court was doubted for the subsequent year of assessment and the question was referred to a Full Bench.
The Full Bench, by the decision Addl.
CIT v. Uttam Kumar Pramod Kumar , has reiterated the view taken by the Division Bench for the earlier assessment year.
We have ourselves examined the terms of the partnership deed.
Jagannatha Shetty, J. The High Court, having companysidered the relevant terms of the partnership deed in question, has reached the companyclusion that the minors were admitted as full fledged partners and, therefore, the partnership deed was number liable to be registered.
