Supreme Court of India
Kylasa Sarabhiah, Bombay Cloth Shop, Secunderabad v. Commissioner of Income-tax, Andhra Pradesh
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1 Supreme Court bench has cited this judgment.
From the headnote
Income Tax Act, 1922 (11 of 1922), s. 26- , r. 1r-Regjstration of firm -Partnership consisting of firm and other persons-Income Tax Officer, powers--"Specify", meaning of. The appellant firm applied for registration under s. 26- of the Indian Income-tax Act. In the application the persons recited as partners were a Yam shop-another firm and four other persons and the collective share of the Yam shop and the shares of the other partners were set out. The IncomlHax Officer rejected the application and his order was confirmed in appeal by the Appellate Assistant Commissioner and by the
Where later benches applied it
Of those, 1 mentioned
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