Supreme Court · 1964 INSC 142 · Decided 29 April 1964
Commissioner of Income-Tax Kerala and Coimbatore v. Krishna Warriar
- Court
- Supreme Court of India
- Citation
- 1964 INSC 142 · [1964] 8 S.C.R. 36
- Case number
- CIVIL APPEAL No. 606/1963
- Decided
- 29 April 1964
- 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 4(3)(i)
Headnote
Modrt11 •• Slvaklui Match Export Co. SWJ. SUPREME COURT REPORTS [rg64J so complied with, the taxing authorities would be bound to refuse to give the taxpayer the benefit claimed. When application for registration of the firm is made, the Income­ tax Officer is entitled to ascertain or is merely a cloak for dis,ributing the profits in a different manner. If all persons who have in truth agreed to be partners have not signed the deed or their shares are not truly set out in the deed of partnership, it would be open to the Income­ tax Officer to decline to register the
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