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Judgment Search Results Home > Cases Phrase: indian partnership act Court: income tax appellate tribunal itat mumbai Year: 2001 Page 1 of about 2 results (0.080 seconds)

Sep 27 2001 (TRI)

Clifford Chance Vs. Deputy Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Sep-27-2001

Reported in : (2002)82ITD106(Mum.)

..... act. the word "member" was also explained with reference to the definition as given in black's law dictionary.11. it was ..... shri dastur submitted that the word "member" refers to a partner because only a partner can be a "member of a partnership". learned counsel made reference to sections 5, 17(3), 34, 36 and 42(1) of the english partnership act, 1890 and section 37 of the indian partnership act, 1932. our attention was also invited on the provisions of section 64(1)(i) of the ..... that the reference to "partnership" in article 15 of the dta is a reference to "firm" or to a "partnership firm" as such. the employees of a firm cannot be regarded as its ..... demonstrated with reference to the sections of english partnership act and indian partnership act listed above that the word "partner" and "member" are inter-changeable. learned counsel argued .....

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Sep 24 2001 (TRI)

Video Master Vs. Joint Commissioner of Income Tax

Court : Income Tax Appellate Tribunal ITAT Mumbai

Decided on : Sep-24-2001

Reported in : (2002)83ITD102(Mum.)

..... /produced (negative purchased from m/s gentleman film international) m/e vasupradha enterprises purchased rights of humse hai muqabala in which m/s video master a partnership firm of which the following are members of my family as per (1) shri d.n. shah, (2) shri hasmukh n. shah (3 ..... ao did not establish that the statement was voluntary and there was no corroboration in any material particularly such as any accounts, or proof of partnership, etc. regarding the loose papers seized, the learned counsel argued that the same were not in the handwriting of the partners of the firm ..... affidavit from shri n.r. sudhir, copies of agreement between the distributors and shri sudhir directly indicate only arrangement on record. according to him, informal partnership in the picture cannot figure in these documents. thus, the ao held that the assessee earned undisclosed income of rs. 1 crore from the film ..... (negative purchased, from m/s gentleman film international) m/s vasupradha enterprises purchased rights of humse hai muqabala in which m/s video master a partnership firm of which the following are members of my family as per (1) shri dhirajlal nanji shah, (2) shri hasmukh nanji shah, (3) ..... search, but also in respect of all matters relevant for the purposes of any investigation connected with any proceeding under the indian it act, 1922 (11 of 1922) or under this act." thus the authorised officer had the power to record statements on oath on all matters pertaining to the suppressed income. the .....

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