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Judgment Search Results Home > Cases Phrase: indian partnership act Court: allahabad Year: 1942 Page 1 of about 1 results (0.021 seconds)

Feb 18 1942 (PC)

Mohanlal Vs. Shyamlal.

Court : Allahabad

Decided on : Feb-18-1942

Reported in : [1942]10ITR219(All)

..... expression 'firm', 'partner' and 'partnership' we have to look not to the indian parnership act but to the indian contract act, it is only by the amending act of 1939 that it has been made clear that the terms 'firm', 'partner' and 'partnership' will have the same meanings respectively as in the indian partnership act of 1932.section 239 of the indian contract act was as follows :-' partnership is the relation which subsists ..... the indian income-tax act were not latered, and it has again been conceded before us that for the ..... section 26-a can succeed. the terms 'firm' and 'partnership' as not defined in the income-tax act, but in section 2 (6a) it is said 'firm', 'partner' and 'partnership' have have the same meanings respectively as in the indian contract act, 1872. although chapter xi of the indian contract act of 1872 was repealed by the indian partnership act of 1932, but the words in section 2 (6a0 of .....

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