Supreme Court · 1970 INSC 87 · Decided 7 April 1970
Agarwal and CO. v. Commissioner of Income-Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1970 INSC 87 · [1971] 1 S.C.R. 237
- Case number
- CIVIL APPEAL No. 2200/1968
- Decided
- 7 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Companies Act Section 4(3); Income Tax Act Section 26A
Headnote
Income-tax Act, i922, s. 26A-Whether l.T.O. should register if 6ection· and the rules are complied witb-Whether l.T.O. can go behind partner· ship deed-Section 2(9)-Definltion of 'person' including Hindu Undivided' Family--lf could be imp-0rted into Partnership Act, 1932. C if 'person' within meaning of section. Hirrdu undivided family-If can enter into partnership with others. A ;firm consisted of 18 partners. The partnership deed did not show that any of the partners joined lllle deed as representatives of their Hindu Undivided Families. The firm applied for
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