Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1993 (2) TMI 53

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1961. The firm consists of seven partners and it was doing abkari business in the year 1988-89. The abkari licence was in the name of one of the partners, Karthikeyan, and the business of the firm was carried on under his licence. Registration was refused on the ground that there is a transfer of the licence from Karthikeyan to the petitioner-firm and that it was an infraction of the conditions o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... an examination of the relevant provisions of the Abkari Act, the Special Bench of the Tribunal came to the conclusion that, in such cases, there is no illegality committed in carrying on the business of the firm on an abkari licence issued to one of the partners and, therefore, registration may be granted. Since the only basis for the decision, exhibit P-4, is the earlier decision of the Tribunal .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates