Supreme Court · 1965 INSC 82 · Decided 26 March 1965
Commissioner of Income-Tax, Madhya Pradesh, A Nagpur v. Seth Govindram Sugar Mills LTD.
- Court
- Supreme Court of India
- Citation
- 1965 INSC 82 · [1965] 3 S.C.R. 488
- Case number
- CIVIL APPEAL No. 38/1964
- Decided
- 26 March 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 66(2), 16(1)(h)
Headnote
MADHYA PRADESH, A NAGPUR v. SETH GOVINDRAM SUGAR MILLS LTD. March 26, 1965 JK. SUBBA RAO, J.C. SHAH ANDS. M. SIKRI, JJ.J . Partnership Act (9 of 1932), ss. 31 and 42(c)-Sco:oe of-Two joint Hindu families-Partmership between-When po.i;sfbie--!nconie-ta:c Act (11 of 1922), s. 164(1). two partners repre- sented the respective joint families, and the partnership deed provid- ed that the death of any of .the parties shall not dissolve the partner- ship and either the legal heir or the nominee of the deceased partner ,·hould take his place. One of the kartas died in 1945
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