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Commissioner Of Wealth-Tax vs Mohan Lal Kapur on 18 September, 2006 cites

N. Khadervali Saheb (Dead) By Lrs. And ... vs N. Gudu Sahib(Dead) And Ors on 5 February, 2003

3. As to whether partners of a firm have their independent entity as against the firm to which they constitute, the law has been settled by the Hon'ble Supreme Court in N. Khadervali Saheb v. N. Gudu Sahib in the following words:

Supreme Court of India Cites 7 - Cited by 40 - A Kumar - Full Document

Addanki Narayanappa & Anr vs Bhaskara Krishtappa And 13 Ors on 21 January, 1966

In Addanki Narayanappa v. Bhaskara Krishnappa , it was clearly held by their Lordships of the Supreme Court that since a firm has no legal existence, the partnership property will vest in all the partners and in that sense every partner has an interest in the property of the partnership.

Supreme Court of India Cites 24 - Cited by 410 - J R Mudholkar - Full Document

Cwt vs T.V.S. Charities on 9 July, 2002

8. Recently, the Hon'ble Supreme Court in CWT v. T.S. Sundaram , considered the issue and approved the judgment of Karnataka High Court in Mrs. Christine Cardoza's case (supra).

Madras High Court Cites 3 - Cited by 4 - V S Sirpurkar - Full Document

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N. Khadervali Saheb (Dead) By Lrs. And ... vs N. Gudu Sahib(Dead) And Ors on 5 February, 2003

Addanki Narayanappa & Anr vs Bhaskara Krishtappa And 13 Ors on 21 January, 1966

Cwt vs T.V.S. Charities on 9 July, 2002