Supreme Court · 1965 INSC 108 · Decided 15 April 1965
Commissioner of Income-Tax, Bangalore v. Shah Mohandas Sadhuram
- Court
- Supreme Court of India
- Citation
- 1965 INSC 108 · [1965] 3 S.C.R. 771
- Case number
- CIVIL APPEAL No. 144/1964
- Decided
- 15 April 1965
- Bench
- K. SUBBA RAO, J.C. SHAH, S.M. SIKRI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A
Headnote
Indian Income-tax Act (11 of 1922), s. 26A-Minors as partners of a firm-G11ardian, if can contract on minor's behalf-Whether such C partnership could be registered. The assessee-firm claimed registration under s. 26A of the Indian Income Tax Act on the strength of a partnership deed executed cer refused registration on the ground that the minors were made parties to a contract by the eldest ·brother acting on their behalf and the minor had actually been debited with a share of loss. This was D upheld by the Appellate Assistant Commissioner, but the Appellate Tribunal, on
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