THE COMMISSIONER OF INCOME-TAX, BOMBAY vs M/S. DWARKADAS KHETAN & CO.

The Supreme Court ruled that a minor cannot be a full partner in a partnership firm under Section 30 of the Indian Partnership Act, 1932, which allows a minor to be admitted only to the benefits of partnership. The Court held that the Income-tax Officer's refusal to register the firm under Section 26A of the Indian Income-tax Act, 1922, was justified, as the partnership deed incorrectly described the minor as a full partner. The High Court's decision to register the firm was overturned, affirming that registration must reflect the actual terms of the partnership deed.