Supreme Court · 1960 INSC 235 · Decided 1 December 1960
The Commissioner of Income-Tax, Bombay v. M/S. Dwarkadas Khetan & CO.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 235 · [1961] 2 S.C.R. 821
- Case number
- CIVIL APPEAL No. 328/1959
- Decided
- 1 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 26A, 30
Headnote
SUPREME COURT REPORTS 821 THE COMMISSIONER OF INCOME-TAX, BOMBAY v. M/S. DWARKADAS KHETAN & CO. (J. L. KAPUR, M. HIDAYATULLAH and J. c. SHAH, J.J.) Income Tax - Partnership firm including minor, if can be registered- Indian Income-tax Act, I9ZZ (II of I9ZZ), s. z6A­ Indian Partnership Act, with the other adult partners. The deed of partnership which was signed by the minor was produced before the Registrar of Firms for regis­ tration and he granted a certificate showing the minor as a full partner and not as one entitled merely to the benefts of the partnership. The
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)