Supreme Court · 1973 INSC 79 · Decided 11 April 1973
Sri Ramamohan Motor Service v. Commissioner of Income-Tax, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1973 INSC 79 · [1973] 3 S.C.R. 959
- Case number
- CIVIL APPEAL No. 471/1970
- Decided
- 11 April 1973
- Bench
- K.S. HEGDE, HANS RAJ KHANNA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A
Headnote
Income-tax Act 1922, s. 26A-Registration of firm-Minor sholWl ps partner in pcirtnership deed-Not shown as having been admitted only to bene{itl of partnership-Applications for registration and ronewal of regi&tmtion ·~f firm not mentionjng letter 'P' in colrunn 6--Partnership is void complying Income-tax Rules-Registration rightly re/used. The appellant firm according to j!s partnership deed was constituted of fh"e partners one of whom was a minor represented by his father. One of the terms in the partnership deed was that the profit and loss of the busi­ ness would
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