Supreme Court · 1964 INSC 273 · Decided 1 December 1964
Kylasa Sarabhiah, Bombay Cloth Shop, Secunderabad v. Commissioner of Income-Tax, Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1964 INSC 273 · [1965] 2 S.C.R. 310
- Case number
- CIVIL APPEAL No. 83/1964
- Decided
- 1 December 1964
- Bench
- P.B. GAJENDRAGADKAR, M. HIDAYATULLAH, J.C. SHAH, S.M. SIKRI, R.S. BACHAWAT (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
BOMBAY CLOTH SHOP, A SECUNDERABAD v. COMMISSIONER OF INCOME-TAX, ANDBRA PRADF.gl December 1, 1964 B [P. B. GAJENDRAGADKAR, C.J., M. HIDAYATULLAH, J. c. SHAH, S. M. SIKRI AND R. S. BACHAWAT, JJ.) Income Tax Act, 1922 (11 of 1922), s. 26-A, r. 1r-Regjstration of firm -Partnership consisting of recited as partners were a Yam shop-another firm and four other persons and the collective share of the Yam shop and the shares of the other partners were set out. The IncomlHax Officer rejected the application and his order was confirmed in appeal by the Appellate Assistant Commissioner and
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