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1960 (11) TMI 3 - SUPREME COURTWhether on the facts and in the circumstances of the case the decision of the Tribunal that the firm is not genuine and not registerable under section 26A of the Indian Income-tax Act is right in law ? Held that:- A question of law arises out of the order of the Tribunal, namely, " whether in the facts and circumstances found by the Tribunal, there was material to come to the conclusion that the partnership firm constituted by the deed of partnership dated November 16, 1949, was not genuine? " We would accordingly allow these appeals, set aside the order of the High Court of Mysore dated October 8, 1958, and direct that the Tribunal be required to state a case on the question indicated above and refer it to the said High Court. Appeal allowed.
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