1988 (10) TMI 14

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..... C
Dated:- 11-10-1988
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Income Tax
Firm, HUF
Judge(s) : GOKUL CHAND MITHAL., K. S. BHALLA JUDGMENT The judgment of the court was delivered by GOKAL CHAND MITAL J. -The question m .....

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..... on the ground that the memorandum of partial partition could not be said to create a sub-partnership relation ?" Accordingly, for the reasons recorded in Ram Narain's case [1980] 126 ITR 267 (P & H) .....

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