Supreme Court · 1986 INSC 9 · Decided 29 January 1986
S.P. Gramophone Company v. C.I.T Patiala
- Court
- Supreme Court of India
- Citation
- 1986 INSC 9 · [1986] 1 S.C.R. 164
- Case number
- CIVIL APPEAL No. 850/1974
- Decided
- 29 January 1986
- Bench
- V.D. TULZAPURKAR, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A
Headnote
E F G R 164 S.P. GRAMOPHONE C<llPANY v. C.I.T., PATIALA JANUARY 29, 1986 [V.D. TULZAPURKAR AND SA8YASACHI MUKHARJI,.JJ.] Indian Income Tax Act, 1922 & Income Tax Act, 1961: Section 26A/Sections 184 & 185 - Firm - Registration of - Refusal by Tax Authorities - When valid - Instrument of consisting of .two partners, each having 50% share in the profits and losses of the firm and it was granted registration. Both the partners met with an accident on 19.10.1958 in which they suffered serious injuries and became invalid. On 1.4.1960 a fresh Deed of Partnership was executed by virtue
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