Supreme Court of India
Dulichand Lakshminarayan v. The Commissioner of Income-tax, Nagpur.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons stated a.hove, a firm is not a "person" and as such is not en titled to enter into a partnership with another firm or Hindu undivided family or individual.
Judgment, page 11
From the headnote
Indian Income Tax Act, 1922 (Act XI of 1922), s. 26· and 2( 6· )-Indian Partnership Act, 1982 (Act IX of 1982), s. 4-Regis· tration of an unregistered firm constituted under a deed of partnership-Five con&tituent parties-Three separate firms consti .. tuted under three separate deeds of partnership-Sianaturcs on deed by three different persons on behalf of three firms.respec tively-Fourth party a Hindu undivided family of which karta put the signature on deed-Fifth party an individual-Whether registration of 8'tch afirm competent under s. 26-Aof Indian In· come Tax Act, 1922-Firm and
Where later benches applied it
- 2025 Dhanasingh Prabhu v. Chandrasekar & Another
- 1974 D. N. Sanghavi & Sons v. Ambalal Tribhuwan Das
Of those, 1 referred to · 1 mentioned
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