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Judgment Search Results Home > Cases Phrase: indian partnership act 1932 section 6 mode of determining existence of partnership Page 1 of about 600 results (0.146 seconds)

May 08 2006 (HC)

Mr. Diljeet Titus, Advocate Vs. Mr. Alfred A. Adebare and ors.

Court : Delhi

Reported in : 130(2006)DLT330; 2006(32)PTC609(Del)

..... material placed on record to establish a relationship of what may be called a partnership between the plaintiff and the defendants. in this behalf learned counsel referred to section 6 of the indian partnership act, 1932 which provides for a mode of determining existence of partnership and reads as under: 6. mode of determining existence of partnership ' in determining whether a group of persons is or is not a firm or whether ..... a person is or is not a partner in a firm, regard shall be had to the real relation between the parties, as shown by all relevant facts taken together.20. the apex court took the view that where there was no written down partnership ..... the provisions of section 27 of the act were lifted from hom. david d. field's draft code for new york based upon the old english doctrine of restraint of trade, as prevailing in ancient times. when a rule of english law receives statutory recognition by the indian legislature, it is the language of the act which determines the scope, ..... defendants, a partner in the firm.52. learned counsel, once again, emphasized the obligation of the plaintiff of confidentiality towards his clients under section 126 of the evidence act. in order to determine as to whose obligations it was of confidentiality learned counsel emphasized that it may be possible that while preparing the drafts of agreements, more than .....

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May 17 1957 (SC)

Steel Brothers and Co. Ltd. Vs. Commissioner of Income-tax

Court : Supreme Court of India

Reported in : AIR1958SC315; [1953]33ITR1(SC)

..... the relevant facts and circumstances of the case find their place in the referred question as framed and were also sought to be imported under section 6 of the indian partnership act, 1932, which provides : '6. mode of determining existence of partnership. - in determining whether a group of persons is or is not a firm, or whether a person is or is not a partner in a firm, ..... if the definition of partnership which was contained at the ..... a partnership between the steels, burma and ellermans. the relationship which has been brought into existence between the three parties is a relationship between partners who have agreed to share the profits of a business carried on by all or any of them acting for all within the meaning of the definition of partnership given in section 4 of the indian partnership act, 1932. even ..... relevant date in section 239 of the indian contract act (ix of 1872) be taken into account, the relationship between the .....

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Jan 30 1996 (HC)

Commissioner of Income Tax Vs. Shankar Cottons

Court : Chennai

Reported in : (1997)137CTR(Mad)583; [1996]222ITR445(Mad)

..... receive a share in the profit of the partnership business without making them as partners. sec. 30 of the indian partnership act states that a person who is a ..... of the indian partnership act, 1932, determines the mode of existence of the partnership. expln. 2 to s. 6 of the indian partnership act states, who are all the persons who can ..... the partnership. in the present case, one of the daughters of one mr. aghoram iyer, miss a. gita, aged about 21 years, was admitted to the benefits of the partnership since she happens to be a deaf and dumb person. a deaf and dumb person cannot be admitted to the benefits of the partnership as per the provisions of s. 30 of the indian partnership act, 1932. sec. 6 .....

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Jan 11 2002 (TRI)

Smt. Aruna A. Bhat Vs. Assistant Commissioner of Income

Court : Income Tax Appellate Tribunal ITAT Pune

Reported in : (2002)81ITD218(Pune.)

..... which are set out as under ; "6. mode of determining existence of partnership--in determining whether a group of persons is or is not a firm, or whether a person is or is not a partner in a firm ..... of the gross returns arising from such property- the reason is obvious. the most essential ingredient of the partnership is the existence of element of agency between parties to the agreement as per section 4 of indian partnership act, 1932. no doubt, the agreement of partnership may be oral one, but in such case, the parties to the agreement must produce the relevant material ..... material or circumstantial evidence has been brought on record to prove the existence of oral partnership between shri ashok v.bhat and shri c.v. shah- hence, no presumption can be raised that there was a partnership between these two persons in view of clear provisions of section 6 of indian partnership act, 1932.29. there is a further assumption in the proposed order that after ..... the partnership between the parties. the existence of partnership is not a matter of status unlike huf, but is a relation between the parties arising out of an agreement. so nothing can be presumed in this regard on the basis of mere agreement to purchase the property in joint names. reference can be made to the provisions of section 6 of indian partnership act, 1932 .....

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Jul 24 2015 (HC)

Taralakshmi Maneklal Thanawalla (since deceased) and Others Vs. Shanti ...

Court : Mumbai

..... provides for mode of determining existence partnership ..... of the partnership act ..... projected partnership. 19. section 4 of the indian partnership act, 1932 (partnership act) defines 'partnership' as the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all. from the definition itself, it is clear that one of essential elements necessary for determining the existence of partnership is that there must be an agreement to share the profits of business. section 6 .....

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Jul 19 2004 (HC)

Sanjay Kanubhai Patel Vs. Chief Controlling Revenue Authority and anr.

Court : Mumbai

Reported in : AIR2005Bom57; 2004(6)BomCR94; 2004(4)MhLj226

..... indian partnership act, 1932 or any statutory modification, re-enactment or replacement thereof.'7. the term 'partnership' is not defined in the act. it is clear that the said act uses the term 'partnership' in accordance with the meaning thereof in the indian partnership act, 1932. there is nothing in the said act that suggests otherwise. it is necessary therefore to refer to the provisions of the indian partnership act, 1932. sections 4 and 6 of the indian partnership act, 1932 ..... carried on by all or any of them acting for all.persons who have entered into partnership with one another are called individually 'partners' and collectively a 'firm', and the name under which their business is carried on is called the 'firm name'. '6. mode of determining existence of partnership.-- in determining whether a group of persons is or is ..... the basis that in view of the absence of the definition of the term 'partnership' in the bombay stamp act, 1958 the scope of the term in that act must be determined on the basis of the definition of the term 'partnership' in the indian partnership act, 1932. the conclusion in the impugned order that the clauses of the agreement establish ..... of a share in the profits of a business is an important element as to the existence of a partnership between him and the person carrying on the business, it is not conclusive evidence as explanation (ii) to section 6 of the partnership act makes it clear.'14. a division bench of this court in chimanram motilal and anr. .....

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Apr 17 1984 (HC)

Additional Commissioner of Income-tax Vs. Rahmat Khan Faizukhan

Court : Rajasthan

Reported in : (1984)41CTR(Raj)264; [1985]152ITR676(Raj)

..... .5. an application under section 256(1) of the act was filed by the commissioner of income-tax to refer the questions stated in the application for the opinion of this court in respect of assessment year 1968-69. the tribunal, however, has referred the two questions stated hereinabove for our decision.6. section 4 of the indian partnership act, 1932 (act no. ix of 1932) (for the sake of ..... section 6 for our purpose is as follows :'6. mode of determining existence o] partnership.--in determining whether a group of persons is or is not a firm, or whether a person is oris not a partner in a firm, regard shall be had to the real relation between the parties, as shown by all relevant facts taken together.'8. sections 26a and 23(4} of the indian i.t. act ..... brevity it will be referred to as 'the partnership act') defines 'partnership', 'partner' and 'firm' as under :'4. definition of 'partnership', 'partner', 'firm' and 'firm-name'.--'partnership' is the relation between persons who have agreed to share the profits of a .....

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Sep 16 1974 (HC)

Dahi Laxmi Dal Factory Vs. Income-tax Officer and anr.

Court : Allahabad

Reported in : [1976]103ITR517(All)

..... is newly constituted to determine the scope of sections 187 and 188 of the act.6. under the indian partnership act a firm can be said to be reconstituted when a new partner is added or ah existing partner retires or is expelled without dissolving the firm. chapter v of the indian partnership act deals with the incoming and outgoing of partners. section 31 of that chapter ..... indian partnership act. it is so provided in section 2(23) of the act which reads :' 2. (23) in this act,' firm ', ' partner ' and ' partnership ' have the same meanings respectively as in the indian partnership act, 1932, with one difference, viz., that for the purposes of this act ' partner ' includes a minor admitted to the benefits of partnership.'5. therefore, we will have to refer to the indian partnership act ..... firm, namely, by the introduction of a new partner with the consent of the existing partners unless there is a contract between the partners to the contrary as a result of ..... provides :' subject to contract between the partners and to the provisions of section 30, no person shall be introduced as a partner into a firm without the consent of all the existing partners.'7. thus, section 31 provides one mode of reconstitution of a .....

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Jan 22 2008 (HC)

Smt. Usha Gopirathnam W/O Shri Gopirathnam, Vs. Shri P.S. Ranganathan, ...

Court : Karnataka

Reported in : 2008(3)AIRKarR291; AIR2008NOC2137; 2008AIHC2457(Kar); 2008(5)KLJ220

..... all the partners and therefore it is not a notice at all having regard to the provisions of section 32 of the indian partnership act, 1932 (for short the 'partnership act). in order to reinforce his submission that gopirathnam did not retire from the firm despite the existence of ex. d-2, the learned senior counsel took; me through the entire material on record. ..... all and goes on to further explain the term partners as the persons who have entered into partnership with one another and the said parsons individually are called as partners. section 6 of the act dealing with the mode of determining existence of partnership provides that in determining whether a group of persons is or is not a firm, or whether a parson is or ..... the relation vas clearly established before the act and may be inferred from its provisions.70. the definitions given by the other authors are also culled out in the very same chapter under the heading 'collection of other definitions' and under that, the definition given in the indian partnership act, 1932 (based on the partnership act 1890) is also included and the definitions ..... as given by frederick pollock and watson are as under:pollock: partnership is the relation which subsists between parsons who have agreed to sham the profits of a business carried .....

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Oct 31 2000 (HC)

K.B. and Co. Vs. Commissioner of Income Tax

Court : Delhi

Reported in : 2000(57)DRJ208

..... the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all.'. section 6 deals with the mode of determining the existence of partnership. as per that section, in determining whether a group of persons is or is not a firm or whether a person is or is not a partner in a firm, regard is ..... by all the partners or any of them acting for all. there is implicit in the second requirement the principle of agency. 6. we will now refer to ..... grant of registration need to be noticed. in k.d. kamath & co. vs . cit, mysore, : [1971]82itr680(sc) , it was observed that legal requirements under section 5 of the indian partnership act, 1932 ( in short the partnership act) to constitute a partnership in law are : (i) there must be an agreement to share the profits or losses of the business; and (ii) the business must be carried on ..... be varied by consent of all the partners and such consent may be expressed or may be implied by a course of dealing. sub-section (2) clearly provides that, notwithstanding anything contained in section 27 of the indian contract act, the contract between the partners may provide that a partner shall not carry on any business other than that of the firm while he .....

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