HE PARTNERSHIP

HE PARTNERSHIP 
Partnership is the relation between persons who have agreed to share profits of the business 
carried on by all or any one of them acting for all. A Partnership is an association of two or more 
individuals who agree to share the profits of a lawful business which is managed or carried by 
them. Partnership is the relation between persons competing to make contract who agrees to 
carry on a lawful business in common with a view of private gain. 

A COMPANY PROFILE A well known garment company XYZ, start a new product for youngsters. When they launch the 
product the active partner Mr. Nadim admitted his minor son Mr. Salman to the benefits of the 
partnership. Mr. Salman reaches his majority after 6 months and elected to remain a partner of 
the firm. XYZ company makes a fresh partnership deed and implement with all legal 
requirements. 

After One week of partnership deed, the company lost Mr. Salman in a road accident and they 
lost a partner. All the accounts of the company were closed at the end of the year and the 
income-tax officer calculated all the Profits between the partners and also the tax to be paid by 
everyone.

Requirement: 1. Give some solid reasons that why the father’ is liable to pay tax on the income of his 
minor son. (10) 
2. What are the possible conditions for the existence of a “Partnership Agreement”. Explain 
in your own words. (10)

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