Supreme Court · 1968 INSC 223 · Decided 4 September 1968
Juggi Lal Kamlapat v. Commlisioner of Income-Tax, U.P.
- Court
- Supreme Court of India
- Citation
- 1968 INSC 223 · [1969] 1 S.C.R. 988
- Case number
- CIVIL APPEAL No. 968/1967
- Decided
- 4 September 1968
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
• • 0 988 JUGGI l,AL KAMLAPAT A v . COMML'iSIONER OF INCOME-TAX, U.P. September 4, 1968 [J. C. SHAH, V. RAMASWAMI AND A. N. GROVER, JJ.J B lncon1e-tax-Assessee firm a managing a1:ent-A1annginR agency ter­ miw.ted and a Corpornlion appointed in its place-Partners of assessee firm pierced for finding the nalure of transaction. The asscsscc-firm \\'<IS the managing agent of a company. ·rhrce of the partners in the asscsscc-finn were brothers \•1~,1 held :1 51 per cCDl share in the finn. They and the members of their families held a large majority of the shares
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