Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1973 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1973 (6) TMI 8 - HC - Income TaxPartnership – registration - Whether a partnership between karta of HUF and coparceners, wherein the coparceners contribute their separate capital is valid and is entitled to registration - (1) Whether, on the facts and in the circumstances of the case, there was a valid and/or genuine partnership amongst C.P. Shah, as representing the Hindu undivided family, and Anubhai Chimanlal and Rajnikant being the son and grandson respectively of C.P. Shah, in their individual or separate capacities ? (2) Whether, on the facts and in the circumstances of the case, the Income-tax Officer had jurisdiction to cancel the registration under rule 6B ? - Question No. 1 : In the affirmative. Question No. 2 : Not necessary to be answered
|