Section 10 in The Income Tax Act, 1961 [Entire Act]
share in the profits of the firm in accordance with the partnership deed bears to such profits ; (3) [**] (4) (i) in the case
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1 - 10 of 32670 (0.15 seconds)Section 40 in The Income Tax Act, 1961 [Entire Act]
accordance with, the terms of the partnership deed; or (iii) any payment of remuneration to any partner who is a working partner, or of interest ... authorised by, and is in accordance with, the terms of the partnership deed, but which relates to any period (falling prior to the date
Celina Coelho Pereira & Ors vs Ulhas Mahabaleshwar Kholkar & Ors on 30 October, 2009
evidence let in by the parties and the covenants of the
partnership deed, recorded his findings thus :
"It may be noted that from ... shall retain the premises
in case the partnership was dissolved. As per clause 7 of the
Partnership Deed, it was necessary for the partnership firm
Helper Girdhiarbhai vs Saiyed Mohmad Mirasaheb Kadri And ... on 6 May, 1987
could not
be said
292
unequivocally that there was no partnership. The partnership
deeds gave the appellant the right to share the profits ... before the High court was whether there was any genuine
partnership. The partnership deeds were there, the appellant
was not to share in the losses
Jivarajbhai Ujamshi Sheth And Others vs Chintamanrao Balaji And Others on 19 November, 1963
Sagar and Delhi since 1944. From time to time fresh
partnership deeds were executed readjusting the shares of
the partners admitting new partners and adjusting ... executed on February 16, 1956.
This deed replaced earlier deeds to which reference is not
necessary. The partnership kept its accounts from Diwali to
Diwali
Atul Singh & Ors vs Sunil Kumar Singh & Ors on 4 January, 2008
accounts
and their share in the partnership business for which they are basing
their claim on the partnership deed dated 13.1.1989 to which Shri
Rajendra ... share of profits from the partnership business, it was
absolutely essential for the plaintiff appellants to have the partnership
deed dated 17.2.1992 declared as illegal
Commissioner Of Income-Tax, Madras vs Bagyalakshmi & Co., Udamalpet on 4 November, 1964
interests of the
members as shown in partnership deed and as shown in
partition deed-Partnership otherwise genuine-Whether
registerable- Indian Income ... members represented the divided members of the family in the
partnership. As the partnership deed was genuine, it must
be held that the shares given
Ravi Prakash Goel vs Chandra Prakash Goel & Anr on 21 March, 2007
disputes touching upon
the affairs of the partnership firm and that the
partnership deed while describing three parties confined
the extent of the respective partners ... have a lien upon the
partnership assets in respect of his interest in the
partnership and taking the partnership account.
Section 47 : It is clear
Commissioner Of Income-Tax, Punjab vs M/S. Chander Bhan Harbhajan Lal on 4 January, 1966
partnership is as it were, a
partnership within a partnership; it
presupposes the existence of a partnership to
which it is itself subordinate ... Partnership at p. 99 is :
"A sub-partnership is as it were, a
partnership within a partnership : it
presupposes the existence of a partnership
The Additional Commissioner Of ... vs Vinayaka Cinema, Nellore on 10 August, 1977
Vinayaka Cinema" at Nellore.
The partnership was constituted by a partnership deed dated April 29, 1967. This
partnership was duly registered under the provisions ... they carried on the same business as previous
Partnership. There was no clause in the Partnership deed before the death of the
partner providing