Supreme Court · 1995 INSC 740 · Decided 16 November 1995
Bihari Lal Jaiswal v. The Commissioner of Income Tax
- Court
- Supreme Court of India
- Citation
- 1995 INSC 740 · [1995] SUPP. 5 S.C.R. 285
- Case number
- CIVIL APPEAL No. 1825/1977
- Decided
- 16 November 1995
- Bench
- B.P. JEEVAN REDDY, B.N. KIRPAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 23; Income Tax Act Section 184, 185
Headnote
AL A v. THE COMMISSIONER OF INCOME TAX NOVEMBER 16, 1995 [B.P. JEEVAN REDDY AND B.N. KIRPAL, JJ.) B Income Tax Act, 1961 : Sections 184 and 185-Registration of a Jinn-Genuineness of partner­ ship-Detemiination of-Income Tax Officer competent to look to law C governing : unlawful and void-Bar to registration under Income Tax Act, 1961 being opposed to public policy. The appellant - assessee had obtained a licence for retail sale of country spirit under the Madhya Pradesh Excise Rules, 1960. He entered E into a partnership with ten other persons to
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