Supreme Court · 1970 INSC 101 · Decided 23 April 1970
N. V. Shanmugham and CO. v. Commissioner of Income-Tax, Madras
- Court
- Supreme Court of India
- Citation
- 1970 INSC 101 · [1971] 1 S.C.R. 340
- Case number
- CIVIL APPEAL No. 294/1967
- Decided
- 23 April 1970
- Bench
- J.C. SHAH, K.S. HEGDE, A.N. GROVER (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
V. SHANMUGHAM AND CO. v. COMMISSIONER OF INCOME-TAX, MADRAS ,4pril 23, 1970 [J. 0. SHAH, K •. S. HEGDE AND A. N. GROVER, 'JJ.) lncome-tax .,4ct, 1922, s. :41 (!)-Receivers appoimed by Court to carry on business of dissolved. fir1n-Erstwliile partners acquiescing in .carrying on of of indivi· .duals-Receivers whetf!i!r an e1ss0Clation of persons-Natttre of liab[/ity of receivers under s. 41(1). .The appellant was a partnership firm constituted under a deed April .20, 1955. On a, suit for dissolution being filed by one of the partners and an application being
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