Supreme Court · 1997 INSC 229 · Decided 4 March 1997
Commissioner of Income Tax Kerala-Ii; Ernakulam v. M/S. Kandath Motors Etc .
- Court
- Supreme Court of India
- Citation
- 1997 INSC 229 · [1997] 2 S.C.R. 675
- Case number
- CIVIL APPEAL No. 3069/1980
- Decided
- 4 March 1997
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act; Income Tax Act Section 186, 186(1)
Headnote
OF INCOME TAX KERALA-II; ERNAKULAM A v. M/S. KANDATH MOTORS ETC . ... MARCH 4, 1997 [B.P. JEEVAN REDDY AND SUHAS C. SEN, JJ.) B Income Tax Act, 1961 : Sec. 186(1Hartnership Jinn-Registration of-Death of .a partner-New Partnership Deed signed by one partner twice,--:lndividual and bar to a person joining as a nominee of the deceased partner-No reason to doubt the validity of partnership agreement-Partnership. The assessee was a registered partnership firm under the Income D Tax Act, 1961. The partnership Deed was constituted by six partners. On the death of one of the
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