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Judgment Search Results Home > Cases Phrase: indian partnership act Court: andhra pradesh Year: 1983 Page 1 of about 6 results (0.054 seconds)

Dec 26 1983 (HC)

Vali Pattabhirama Rao and anr. Vs. Sri Ramanuja Ginning and Rice Facto ...

Court : Andhra Pradesh

Decided on : Dec-26-1983

Reported in : [1986]60CompCas568(AP)

..... of the original lessee to the firm, the title will not pass to the firm and inasmuch as the firm was formed prior to the indian partnership act 9 of 1932 and section 14 of the said act has no application and the decisions rendered by courts on the construction of section 14 have no application as the transaction in question is governed by ..... loss.' 12. we do not find any material difference for the purpose of this question between section 14 and section 253(1). in fact, the statement and objects of the indian partnership act recites thus : 'sections 14 and 15 contain the substance of sub-section (1) of section 20 and of section 21 of the english ..... section 253 of the indian contract act of 1872. it is true that the partnership in question is governed by the provisions of the indian contract act of 1872 that embodied the rules of partnership in sections 239 to 266. the section corresponding to section 14 of the partnership act is section 253(1) of the indian contract act, 1872. it is necessary to notice the ..... by the said lessee, and, if so, the said transfer is void as section 14 of the present partnership act 9 of 1932 has no application. (4) the partnership entered into by the original lessee consisting of more than 20 persons is illegal under the indian companies act, 1913, and any transfer of his interest to the said firm is illegal and inoperative. (5) when .....

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Apr 18 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh-iv Vs. Nalli Venkataramana ...

Court : Andhra Pradesh

Decided on : Apr-18-1983

Reported in : (1984)38CTR(AP)17; [1984]145ITR759(AP)

..... partnership. in view of the various judgments of the supreme court referred to by us, the full bench decision of ..... the partners it continues to be valid and entitled to registration under the i.t. act. 81. we shall now take up the fourth point framed by us, viz., whether s. 23 of the indian contract act makes the partnership agreement void. 82. we have already held that the partnership formed by the licensee partner without the permission of the competent authority cannot be considered ..... the prohibition mentioned in section 15 of the a.p. excise act applies to the non-licence partners so as to make the partnership illegal (3) whether there is any violation of rule 19(2) of the rules making the partnership illegal. (4) whether s. 23 of the indian contract act invalidated the partnership. the question of public policy has also been adverted to by the ..... of the court.' 93. we, therefore, reject this contention of the department and hold that the partnership agreement does not violate any public policy. 94. for the aforesaid reasons we hold on the fourth point framed by us that the partnership in question does not offend s. 23 of the indian contract act. 95. the i.t. authorities cannot, therefore, refuse registration for the .....

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Apr 22 1983 (HC)

Commissioner of Income-tax, Andhra Pradesh Vs. Pabbati Shankaraiah and ...

Court : Andhra Pradesh

Decided on : Apr-22-1983

Reported in : (1984)38CTR(AP)37; [1984]145ITR702(AP)

..... hindu undivided family. in doing so, the income-tax law looked not to the provisions of the partnership act, but to the provisions of hindu law. when once the family had disrupted, the position under the partnership continued as before, but the position under the hindu law changed. there was then no hindu undivided ..... fact, and the income which accrued could not be said to be that of a hindu undivided family. there was nothing in the indian income-tax law or the law of partnership which prevented the members of a hindu joint family from dividing any asset. such division must, of course, be effective so as ..... capital account of the huf, of which the assessee was the karta, in various partnership firms are equally divided between the assessee and hi two sons. this partition was accepted and an order under s. 25a of the indian i.t. act, 1922, was also placed by the ito. the claim of the assessee in ..... is no question of any overriding title. since the promoters received the income as agents of the shareholders within the meaning of s. 182 of the indian contract act, 1872, and the promoters did not have any title to the income, which really vested in the shareholders, there was no question of any overriding ..... his wealth-tax assessments that as two-thirds of the capital in the various partnerships belonged to the minor sons, two-thirds of the share of profits .....

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Mar 16 1983 (HC)

Andhra Pradesh State Civil Supplies Corporation Ltd. Vs. Commissioner ...

Court : Andhra Pradesh

Decided on : Mar-16-1983

Reported in : [1984]148ITR497(AP)

..... of india are also included in the definition of 'state.' a state owned corporation incorporated especially by or under a statute, a company registered under the companies act or a firm registered under the partnership act may be legal personalities competent to discharge functions in their own right. as to how far they satisfy the tests enunciated by the supreme court in this ..... different from the state itself. agency implies that there is a principal. instrumentality implies that there is some other authority which uses this person as an instrument through which it acts. there is a clear distinction between the principal and the agent and the state and its instrumentality. for securing the fundamental rights to every citizen, the founding fathers thought it ..... state and enunicated a wide and comprehensive definition of 'state' for the purpose of part iii of the constitution. 8. under the i.t. act, a 'company' as defined in s. 2(17), inter alia, includes any indian company, any body corporate incorporated by or under the laws of a country and any institution, association or body whether incorporated or not. a ..... state undertaking incorporated under the companies act is not outside the definition of a 'company.' 'person' defined under s. 2(31) includes a 'company.' income .....

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Jul 13 1983 (HC)

N. Sulochana Vs. State of Andhra Pradesh and ors.

Court : Andhra Pradesh

Decided on : Jul-13-1983

Reported in : AIR1984AP173

..... document. it reads:-'i. n. sulochana w/o. sathajah, r/0. lothkunda, taluq east, district hyderabad, do hereby acknowledge that sri. n. sathaiah son of sayanna r/o. lothukunta, in partnership with k. ramloo s/o. sayanna, r/o. saecunderabad and v. rajaiah resident of secunderabad has obtained the sendhi shops of group musheerabad for the year 1962-63 (i. e ..... surety bond.11. the other decision cited is in raman adiyoty v. kannan nambiar, air 1940 mad 725. this decision was rendered with reference to section 72 of the contract act. there, a certain deposit was made with a view to avert an execution sale. the sale was held but, subsequently set aside on an application made under o. xxi, r ..... . 89, c. p. c. the depositor then sued for refund of the amount, which the court held he was entitled to under the principle of section 72 of the contract act. i am unable to see the relevance of the principle of this decision, because the deposit was made in this case, by the petitioner, not with a view to avert .....

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Sep 13 1983 (HC)

P.S. and Company Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Decided on : Sep-13-1983

Reported in : [1984]56STC283(AP)

..... a contract for work and labour and not a contract for sale.' 19. in ram singh & sons engineering works v. commissioner of sales tax : [1979]2scr621 , the assessee is a partnership firm carrying on the business inter alia, of manufacturing and erection of cranes. the contract in question entered into was for supply and erection of 3-motion electrical overhead travelling ..... be paid extra if legally payable. (c) ............................................................. (d) .............................................................(e) the petitioner will have to take out a comprehensive insurance policy from united india fire and general insurance company limited, indian overseas bank building, 151, mount road, madras-2, which should be assigned in favour of the president of india. the assignment should be by endorsement on the policy. (f) guarantee ..... tax on materials including steel or components would be reimbursed by the railway board.' 12. after extracting the definition of 'sale' under section 2 of the rajasthan sales tax act, the supreme court held : 'thus, transfer of property in goods for a price is the linchpin of the definition. under section 4 of the sale of goods ..... act, 1930, also, in the definition of the term 'sale' stress is laid on the element of transfer of property in the goods. according to the roman jurists, also, the .....

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