Supreme Court · 1966 INSC 1 · Decided 4 January 1966
Commissioner of Income-Tax, Punjab v. M/S. Chander Bhan Harbhajan Lal
- Court
- Supreme Court of India
- Citation
- 1966 INSC 1 · [1966] 3 S.C.R. 176
- Case number
- CIVIL APPEAL No. 605/1963
- Decided
- 4 January 1966
- Bench
- A.K. SARKAR, J.R. MUDHOLKAR, R.S. BACHAWAT (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A
Headnote
PUNJAB v. M/S. CHANDER BHAN HARBHAJAN LAL January 4, 1966 fA. K. SARKAR, J. R. MUDHOLKAR. A:-;D R. S. BACHAWAT, JJ.) Income.tax Acr ( 11 of 1922), s. 66(2)-Parlner of one firm also partnLr in assesSiee-funr-Wlzether all the partners. of first firni are pt1rtnerf of the assessee-firm-1/ a assessee-firm, was also partner of another firm, the Ferozepore firm. The Ferozepore firm consisted of 8 partners who had ogrttd that if any work y;as carried on by any one of them \\'ith others the profits and losses ario;;ing out of that work \\·ould be divided amongst all the partners in
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