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1971 (7) TMI 39 - PUNJAB AND HARYANA HIGH COURTSubsequent rectification in partnership deed - rectification bringing the shares in accord with the distribution of profit was made much later - Whether, on the facts and in the circumstances of the case, and particularly in view of the fact that the deed of corrigendum had been executed before the Income-tax Officer passed the impugned orders, the assessee was entitled to registration and continuation thereof - till that date, there was no valid partnership deed - question referred is answered in negative, that is in favour of the department and against the assessee
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