Supreme Court · 1964 INSC 243 · Decided 4 November 1964
Commissioner of Income-Tax, Ahmedabad v. A. Abdul Rahim & CO., Baroda
- Court
- Supreme Court of India
- Citation
- 1964 INSC 243 · [1965] 2 S.C.R. 13
- Case number
- CIVIL APPEAL No. 982/1963
- Decided
- 4 November 1964
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 26A
Headnote
lnrome Tax Act, 1922, Section 16A registration of partnership--More tha itwo partners-Otherwise genuine-Whether can be refused registration w!wn one partner is benamidar. Benamidar-Status of-If trustee of the real owner. A partnership consisting of three partners was reconstituted to take in a 4th given a part out of his own share by, one of. the existing partners. The application by the new part· nership firm for registration under s. 26-A of the Income-tax Act, 1922, was rejected by the Income-tax Officer on the ground that as the new partner was a benamidar, the partnership
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