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Partnership Firm Partner in another partnership?

A firm is certainly not a person.
A Firm is an association of persons and therefore if a firm, (say A) enters into a partnership with another firm (say B) it would simply make the partners of the firm (A) as individual partners of the Firm (B). firm (A) as such cannot enter into a partnership with firm (B).
I would like to add that not only with firm B, In fact, Firm A is not entitled to enter into a partnership with an Individual or H. U. F.
In Dulichand Laxminarayan v. CIT(2)[1956]29 ITR 535, The Supreme Court has also held that “partnership” being the relation between persons, who have agreed to share th e profits of a business carried on by all or any of them acting for all, and “persons” who enter into the partnership being called individually “partners” or collectively “a firm” the word “person” contemplates only natural or artificial, i.e., legal persons, and neither a firm nor a Hindu undivided family can be that person.
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