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Judgment Search Results Home > Cases Phrase: indian partnership act Court: guwahati Year: 1988 Page 1 of about 4 results (0.032 seconds)

Nov 30 1988 (HC)

income-tax Officer Vs. G. Sharma BaruA.

Court : Guwahati

Decided on : Nov-30-1988

..... of that case held that a minor cannot be a competent party to an agreement enforceable in law under the indian contract act and that the indian partnership act provides that if all the partners agree then a minor can be admitted to the benefits of partnership but even then a minor can never be a full- fledged partner. that being the position in law, in ..... this action of the parties, it cannot be said that the minors have been made partners of the partnership as otherwise it would violate the relevant provisions of the indian partnership act and the indian contract act. for such proposition, we may refer to various decisions, namely, in the case of cit v. jagadish jakati & co. : [1979]119itr19(kar) and also in the case of cit ..... v. md. khalid faquih & co. : [1963]47itr383(bom) in which the defenition of the term partner under the income-tax act, 1922 has been dealt ..... . cit : [1973]89itr274(sc) the honble supreme court on the facts and in the context of that case had, inter alia, held that the partnership deed which was constituted was void in view of section 30 of the partnership act as one of the partners concerned, was a minor.20. in the case of cit v. kesarimal hirachand : [1971]81itr693(ap) the honble .....

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Sep 26 1988 (HC)

Commissioner of Income-tax Vs. Mahatta Construction Co.

Court : Guwahati

Decided on : Sep-26-1988

..... was not legal and as a sequel disallowed the payment of interest of rs. 3,375 and rs. 4,711. the appellate assistant commissioner held that a partner, under the indian partnership act, 1932, is entitled to withdraw the amount unless it was agreed to the contrary. once the amount was withdrawn, the gift of that amount to the partner's niece and ..... kin as happened in this case. 9. in this case, it may be apposite to extract section 11 of the indian partnership act: '11. determination of rights and duties of partners by contract between the partners.--(1) subject to the provisions of this act, the mutual rights and duties of the partners of a firm may be determined by contract between the partners, and ..... year, i.e., 1970-71, was rs. 10,805. the closing balance for 1971-72 was rs. 20,830. the gift made by him was assessed under the gift-tax act. 3. the donee of the gift, after she received the amount, deposited rs. 50,000 in the firm and became a creditor. she was paid on july 21, 1969, rs ..... a. raghuvir, c.j. 1. the following question has been referred to this court under sub-section (1) of section 256 of the income-tax act, 1961. the question reads as under : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that sri mohanlal choudhuri, one of the .....

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Jun 06 1988 (HC)

Parag Engineering Works Vs. Union of India (Uoi) and ors.

Court : Guwahati

Decided on : Jun-06-1988

..... complaints are not noticed in other countries. 7. in the context of the disputes raised in the instant writ petition we extract relevant rules framed under the indian telegraph act, 1885. the relevant rules read as under: ' '412. supply and maintenance of equipment.-- (l) the divisional engineer, telegraphs, shall instal and, subject ..... to adjudicate in even more unusual disputes; over adoptions, surrogate births and abortions. in united states of america courts are to deal with cases where (indian courts will follow) boy-friends fight girl-friends. fathers fight mothers. potential fathers are lodging cases against potential mothers. adoptive mothers fight surrogate mothers. ..... this aspect more anon. 9. we recollect in this regard restrictions on the courts enumerated in section 14 of the specific relief act of 1963 (act 47 of 1963). that act recites where performance of which involves the performance of a continuous duty which the court cannot supervise should not be ordered. this ..... subscriber were not properly attended to in time. that the present sub-divisional officer, telephone department, gauhati may be made responsible for the negligent acts of the department which culminated in the non-performance of the apparatus. the sub-divisional officer be ordered to refund the excess amounts paid by ..... a. raghuvir, c.j. 1. the firm of parag engineering works is a partnership firm with its head office at tinsukia in district dibrugarh. the firm runs a branch office at gauhati where the .....

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Jun 22 1988 (HC)

Abdul Rab Abdul Salam Vs. Income-tax Officer.

Court : Guwahati

Decided on : Jun-22-1988

..... or quantum of enquiry which the high court in a petition which seeks to challenge the issue of a notice under section 34(1)(a) of the indian income-tax act may make ... if there be other grounds which appear to the high court to be adequate, such as delay or acquiescence, existence of an adequate ..... "but, before issuing the notice, the proviso requires that the officer should record his reasons for initiating action under section 34 (the earlier provision under 1922 act) and obtain the sanction of the commissioner who must be satisfied that the action under section 34 was justified."we experience no difficulty in holding that the assessee ..... escaping assessment in a large number of cases come to the notice of the income-tax authorities after the assessment has been completed. the provisions of the act in this respect depart from the normal rule that there should be, subject to right of appeal and revision, finality about orders made in judicial and quasi ..... [1968]67itr11(sc) the powers of the high court were reiterated." ... the taxpayer may challenge the validity of a notice under section 147 of the income-tax act, 1961, on the ground that either branch of the condition precedent does not exist, but an investigation whether the inferences raised by the income-tax officer from the ..... a. raghuvir c.j. - these two writ petitions are filed by a partnership firm called abdul rab abdul salam. the firm was constituted on july 1, 1965, with four partners. two among the partners are indicated in .....

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