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1973 (10) TMI 15 - HC - Income Tax" (1) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was legally justified in its conclusion that the partnership deed dated November 15, 1961, admitted the minors to the benefits of partnership and they were not full-fledged partners ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-firm was entitled to registration under section 185 of the Income-tax Act, 1961 ? " - we answer the first question in the negative and in favour of the department. We answer the second question also in the negative and in favour of the department.
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