Supreme Court · 1971 INSC 281 · Decided 11 October 1971
K. D. Kamath & CO. v. C.I.T., Bangalore
- Court
- Supreme Court of India
- Citation
- 1971 INSC 281 · [1972] 1 S.C.R. 1034
- Case number
- CIVIL APPEAL No. 1242/1968
- Decided
- 11 October 1971
- Bench
- C.A. VAIDYIALINGAM, P. JAGANMOHAN REDDY (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A
Headnote
& CO. C.J.T., BANGALORE October 11, 1971 A [C. A. VAIDIALINGAM AND P. JAGANMOHAN REDDY, JJ.J B Indian Income-tax Act, !922, s. 26A-Indian Partnership Act, 1932, ss. 4, 14, IS-Working partners to work under direction and control of 111am;·ging partner-Working Partners not appellant was a firm consisting of six partners and the partnership was constituted under a document dated March 20, 1959, the business of the partnership having already commenced from October I, 1958. The partnership was registdred under the Indian Partnership Act 1932 on or about August 11,
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