Supreme Court · 1956 INSC 11 · Decided 17 February 1956
Dulichand Lakshminarayan v. The Commissioner of Income-Tax, NAGPUR.
- Court
- Supreme Court of India
- Citation
- 1956 INSC 11 · [1956] 1 S.C.R. 154
- Case number
- CIVIL APPEAL No. 195/1955
- Decided
- 17 February 1956
- Bench
- SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Contract Act Section 239; Income Tax Act Section 66(1)
Headnote
Indian Income Tax Act, 1922 (Act XI of 1922), s. 26·A and 2( 6·B)-Indian Partnership Act, 1982 (Act IX of 1982), s. 4-Regis· tration of an unregistered firm constituted under a deed of partnership-Five con&tituent parties-Three separate firms consti .. tuted under three by three different persons on behalf of three firms.respec­ tively-Fourth party a Hindu undivided family of which karta put the signature on deed-Fifth party an individual-Whether registration of 8'tch afirm competent under s. 26-Aof Indian In· come Tax Act, 1922-Firm and
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)