Supreme Court · 1966 INSC 208 · Decided 7 October 1966
Commissioner 01'' Income-Tax, West Bengal, Calcuita v. Juggilal Kamalapat
- Court
- Supreme Court of India
- Citation
- 1966 INSC 208 · [1967] 1 S.C.R. 784
- Case number
- CIVIL APPEAL No. 127/1966
- Decided
- 7 October 1966
- Bench
- J.C. SHAH, V. RAMASWAMI, VISHISHTHA BHARGAVA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 26A
Headnote
WEST BENGAL, A CALCUITA v JUGGILAL KAMALAPAT Ocrober 7, 1966 (J.C. SHAH, V. RAMASWAMI AND V. BHARGAVA, JJ.j Income-tax Act (II of 1922), ss. 26A and 66-Registration of firm­ Legal validity of existence of firm--Que.rtion of law referable to lligh Court. B Three brothers and J entered exe>­ cuted an unregistered deed of relinquishment by which they relinquished their rights in and claims to all the properties and BSSets of •he firm, m favour of J. and of themselves in the capacity of truslees. A new partner- ship firm was constituted between J. and the Trust by
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