Supreme Court of India
Mandyala Govindu & Co. v. Commissioner of Income Tax, Andhra Pradesh
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1 Supreme Court bench has cited this judgment.
From the headnote
Registration of firms-Income Tax Act, 1922-Sec. 26A-Whether share of parlllers in loss to be mentioned in the Partners/zip Deed-Sec. 13 (b) of Part ners/zip Act-In the aibsence of contract regarding share in loss-Whether to be borne equally or proportionate to profit. · The appellant assessee is a firm, having three partners and one minor admitted to the benefits of the partnership. One of the partners has 31 % share and the remaining two partners and the minor have 23 % share each in the profit of the firm but the partnership deed is silent about their shares in the losses. Clauses 9 of the
Where later benches applied it
Of those, 1 mentioned
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