Supreme Court · 1971 INSC 187 · Decided 10 August 1971
Commissioner of Income-Tax, Bangalore v. M/S. R. Hanumanthappa and Son
- Court
- Supreme Court of India
- Citation
- 1971 INSC 187 · [1972] 1 S.C.R. 94
- Case number
- CIVIL APPEAL No. 704/1968
- Decided
- 10 August 1971
- Bench
- K.S. HEGDE, A.N. GROVER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 136(i), 136; Income Tax Act Section 25(3)
Headnote
B Mysore Income-tax Act, 1923, s. 25(3)-Hindu undivided/amity carrying on family business-After partition, the same copar­ ceners with another formed partnership and was carrying on the same business-Whether discontinuance of the family busi- ness within the meaning of s. 25(3)-Mysore High Court arising out of pre-constitution matter­ Interpretation of Art. 136(i) of the Constitution. After the partition of a Hindu undivided family the coparceners formed into a partnership and carried on the same business which was being done by the Hindu undivided family. D A clause in
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