Supreme Court · 1995 INSC 150 · Decided 1 March 1995
The Additional Commissioner of Income-Tax, Andhra Pradesh v. M/S. Degaon Ganga Reddy G. Ramakrishna and CO. and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 150 · [1995] 2 S.C.R. 404
- Case number
- CIVIL APPEAL No. 222/1977
- Decided
- 1 March 1995
- Bench
- J.S. VERMA, K.S. PARIPOORNAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 256(1)
Headnote
Income Tax Act, 1961-Andhra Pradesh (Telangana Area) Abkari Act, c 1316 F-Section 14-Registered partnership Jinn doing Abkari business - Sub- partnership f onned by one partner with some other to finance his share in the main Jinn and share his profits and losses therein-Sub-partnership not under the Income Tax Act. D By a partnership deed dated October 15, 1962, a partnership 'Nizamabad Group Sendhi Contractors' was formed with 17 partners, one of whom was 'G' who had a 10% share. The said partnership firm was registered by the Income Tax Department under the Income Tax Act
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