Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1992 (8) TMI 9 - CALCUTTA HIGH COURTExtract: .......rship being illegal, the partnership agreement is ab initio void and non est. The Income-tax Officer was right in refusing the registration under section 185 of the Income-tax Act, 1961. Accordingly, we answer the question in the negative, against the assessee and in favour of the Revenue. There will be no order as to costs. K. M. YUSUF J.-I agree.
|