name of the
assessee LLP for the year under consideration i.e. A.Y. 2009-10.
Further, from the LLP Act, 2008 ; it is clear ... date of registration, the
assessee LLP cannot be assessed for the erstwhile
company as per the LLP Act, 2008 .
30. Now, we proceed to examine
Limited Liability Partnership Act, 2008(in short
' The LLP Act ') clearly mandates that a limited liability partnership
is a body corporate formed ... partners. Further, Sections
27(3) and 28(1) of the LLP Act lays down that the liabilities of a
limited liability partnership shall solely
stated relying upon Clause 8 of Schedule III of the Act, LLP
Act , that all proceedings by or against the company pending
before any Court ... cause of action would survive
upon the LLP. Yet, in view of Section 14 of LLP Act read with
clause 6 (c) of the LLP
PARTNERSHIP ACT.
9. ALPHA CONSOLIDATED PROJECTS (INDIA) LLP
A LIMITED LIABILITY PARTNERSHIP CREATED UNDER
THE LLP ACT, REGISTERED OFFICE AT NO.135/A,
9TH MAIN ... PARTNERS
7. ALPHA DEVANAHALLI PROPERTIES LLP
A LIMITED LIABILITY PARTNERSHIP
CREATED UNDER THE LLP ACT,
REGISTERED OFFICE AT NO. 135/A,
9TH MAIN, RMV EXTENSION
PARTNERS.
9. ALPHA DEVANAHALLI PROPERTIES LLP
A LIMITED LIABILITY PARTNERSHIP CREATED
UNDER THE LLP ACT REGISTERED OFFICE
AT NO.135/A, 9TH MAIN, RMV EXTENSION ... PARTNERS.
10. ALPHA CONSOLIDATED PROJECTS (INDIA) LLP
A LIMITED LIABILITY PARTNERSHIP CREATED UNDER THE
LLP ACT REGISTERED OFFICE
AT NO.135/A, 9TH MAIN
LLP' and that a 'body corporate', is defined as per Section
2(d) of the LLP Act, 2008. Furthermore, a 'Trust ... LLP' are 'Trust', is an
'admitted' and 'indisputable fact', resultantly, the plea based on LLP Act, 2008 ,
regarding
partner of
the LLP Devanshi Commercials LLP, hence in view of section 2(23)(1)(b)
of the Income Tax Act read with section ... LLP Act 2008, the
assessee is not eligible to be regarded as a partner of an LLP.
2. Whether on the facts and circumstances
LLP. The Limited Liability Partnership
Act ('the Act' for short) requires that the LLP should be
registered with the Registrar of Companies ... under the
provisions of the Act.
24. As provided U/s 22 of the Act, on incorporation of a LLP,
the persons who subscribed their
registered
under Companies Act, 1956 /2013 or Limited Liability Partnership Act
2008, or Societies Registration Act 1860, or Indian Trusts Act 1882,
who fulfill ... Societies Registration Act 1860, or Indian For Society/Trust -
Trusts Act 1882. Certificate issued under
Societies Registration
Act 1860/ Indian Trust
Act
registered
under Companies Act, 1956 /2013 or Limited Liability Partnership Act
2008, or Societies Registration Act 1860, or Indian Trusts Act 1882,
who fulfill ... Societies Registration Act 1860, or Indian For Society/Trust -
Trusts Act 1882. Certificate issued under
Societies Registration
Act 1860/ Indian Trust
Act
