Supreme Court of India

The Commissioner of Income-tax, Bombay v. M/s. Dwarkadas Khetan & Co.

Neutral citation
Reported as [1961] 2 S.C.R. 821
Bench J.L. Kapur J.
Decided 1 December 1960

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.

1 Supreme Court bench has cited this judgment.

From the headnote

Income Tax - Partnership firm including minor, if can be registered- Indian Income-tax Act, I9ZZ (II of I9ZZ), s. z6A­ Indian Partnership Act, I93Z (IX of I9JZ), s. 30. · One of the persons who entered into a partnership was a minor and in the instrument of partnership he was described as a full partner with equal rights and obligations with the other adult partners. The deed of partnership which was signed by the minor was produced before the Registrar of Firms for regis­ tration and he granted a certificate showing the minor as a full partner and not as one entitled merely to the benefts of

Where later benches applied it

Of those, 1 mentioned

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