Supreme Court · 1971 INSC 12 · Decided 15 January 1971
€0MMISSIONER of Income-Tax, Andhra Pradesh, Hyderabad v. Jayalakshmi Rice and Oil Mills Contractor CO.
- Court
- Supreme Court of India
- Citation
- 1971 INSC 12 · [1971] 3 S.C.R. 365
- Case number
- CIVIL APPEAL No. 545/1967
- Decided
- 15 January 1971
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Registration Act; Income Tax Act Section 26A
Headnote
Income-tax Act, 1922, s. 26A-Income-ta!< Rules, r. 2(b)-Indian Partnership Act, 1932, ss. 58, 59, 69-Rule 2(b) 11taviding that in respect of firms registered under Partnership Act the application for registration of firm u/s 26A of the Income-tax Act shall be of the previous year-Firm can be said to be registered under Parwrship Act not on date of receipt of app/iCQ/ion under a. 58 but when entry is made in register of firms under s. 59--:-IJ such an entry is made after end of 'previous year' firm is not registered under the Partnership Act for the
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