Supreme Court of India
Commissioner of Income Tax, Andhra Pradesh v. B. Posetty and Co.
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What the Court ordered
We are of the view that on the facts similar to one in the instant case, the earlier decision of this Court in Additional Commissioner of Income Tax v.
Judgment, page 12
From the headnote
Income Tax Act, 1961-Section 184-Registration of firm-Sub Partnership-Entitlement to registration-Held, main firm and sub partnership are distinct and different entities-Hence registration cannot be refased. Andhra Pradesh (Telengana Area) Abkari Act-Section 14- Registration ofSub-Partnershjp under the Income Tax Act-Whether could be denied on the ground that sub-partnership contravened Section 14- Held, No, since either the sub-partnership or any partner thereof become partner in the main firm. M/s. N. was a firm which was granted registration under the Income Tax Act. Respondent found it
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