Supreme Court · 1997 INSC 166 · Decided 20 February 1997
M/S. Progressive Financers v. The Commissioner of Income Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1997 INSC 166 · [1997] 2 S.C.R. 280
- Case number
- CIVIL APPEAL No. 1568/1981
- Decided
- 20 February 1997
- Bench
- S.C. AGRAWAL, G.T. NANAVATI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 184, 185
Headnote
FINANCERS v. THE COMMISSIONER OF INCOME TAX, MADRAS FEBRUARY 20, 1997 B [S.C. AGRAWAL AND G.T. NANAVATI, JJ.) Income Tax Act 1961-S. 184-Partnership-Minor partner admitted to benefits-Application for registration-ITO to construe the instrument of partnership as a whole to ascertain the of five partners one of whom was a minor, applied far registratian with the Income Tax officer under Section 184 of the Income Tax Act 1961, for the assessment year D 1967-68 and for renewal for the assessment years 1969-70 and 1970-71. The application was rejected by the ITO 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)