Supreme Court · 1996 INSC 1281 · Decided 5 November 1996
Commissioner of Income Tax, Andhra Pradesh v. B. Posetty and CO.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 1281 · [1996] SUPP. 8 S.C.R. 452
- Case number
- CIVIL APPEAL No. 1209/1978
- Decided
- 5 November 1996
- Bench
- A.M. AHMADI, K.S. PARIPOORNAN, SUJATA V. MANOHAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 184, 261, 185
Headnote
OF INCOME TAX, ANDHRA PRADESH B v. B. POSETTY AND CO. NOVEMBER 5, 1996 [A.M. AHMADI, CJ. K.S. PARIPOORNAN AND SUJATA V.MANOHAR,JJ.) Income Tax Act, 1961-Section 184-Registration of firm-Sub Partnership-Entitlement to registration-Held, main firm and sub­ partnership are distinct and on the ground that sub-partnership contravened Section 14- D Held, No, since either the sub-partnership or any partner thereof become partner in the main firm. M/s. N. was a firm which was granted registration under the Income Tax Act. Respondent found it difficult to contribute the required
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