Supreme Court · 1956 INSC 7 · Decided 8 February 1956

Messrs Pratapmal Luxmichand v. Commissioner of Income-Tax, Madhya PRADESH.

Court
Supreme Court of India
Citation
1956 INSC 7 · [1956] 1 S.C.R. 91
Case number
CIVIL APPEAL No. 199/1955
Decided
8 February 1956
Bench
SUDHI RANJAN DAS, NATWARLAL HARILAL BHAGWATI, T.L. VENKATARAMA AIYYAR (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Income Tax Act Section 66(1)

Headnote

COURT REPORTS 91 admissible for the purpose. In our judgment, the 1956 finding of the High Court on this issue was clearly Rafa Sri S~ilendra erroneous. Narayan Bhanja Each of the conclusions we have arrived at on the D•o first two points is quite sufficient, by itself, to enable v. . us to t, t ere- fore, is that this appeal should be dismissed with costs and we order accordingly. MESSRS PRATAP~AL LUXMICHAND v. COMMISSIONER OF INCOME-TAX, MADHYA PRADESH. [S. R. DAs, C. J., BHAGWATI and VENKATARAMA AYYAR JJ.] Registration of firm-Deed of partnership and application for registration

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