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Ouseph And Sons vs Commissioner Of Income-Tax, Kerala. on 4 March, 1966

Counsel for the assessee, however, has tried to equate this finding to one where it has been held that the daughter-in-law of the assessee, Smt. Elizabeth Joseph, is a benamidar for the assessee, one Mr. Ouseph. On that basis it is urged by him that there is no impediment in the law of partnership or the general law of India which prevents one of the partners being a benamidar for another and it is said that this is so even in cases where that other happened to be a partner. Reliance for this proposition has been placed on a decision of the Calcutta High Court in Nurul Hasan v. Amir Hasan. We are not prepared to say that there are no passages in the judgment which would support this contention.
Kerala High Court Cites 3 - Cited by 0 - Full Document
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