Supreme Court of India
Messrs. R. C. Mitter & Sons v. The Commissioner of Income-tax, West Bengal, Calcutta
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From the headnote
Income-tax-Registration of firm-Procedure-" Constituted under an instrument of partnership", Meaning of-Indian Income tax Act, r922 (XI of r922), s. 26A, Rules 2 to 6B. The question for determination in these two appeals was whether the appellant firms were entitled to registration under s. 26A of the Indian Income-tax Act and the common point of law involved was the interpretation of the WOjds "constituted under an instrument of partnership " occurring in that section. In Appeal No. 85 the assessee firm was said to have been consti tuted by a verbal agreement in April, 1948, and the deed
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