SC1104 (8)
ACT:
Income-Tax Act, 1922 -s. 23(3)-partners in unregistered
partnership assessed individually-then as unregistered
partnership-whether Income-Tax Officer exercised ... option to
assess individually-therefore whether second assessment on
unregistered partnership valid.
HEADNOTE:
M, P and G carried on business in several commodities
specified categories of goods or services or both received from an unregistered supplier, pay the tax on reverse charge basis as the recipient of such
Section 583 in The Companies Act, 1956
583. Winding up of unregistered companies .-(1) Subject to the provisions of this Part, any unregistered company ... this Act with respect to winding up shall apply to an unregistered company, with the exceptions and additions mentioned in [sub-sections
which has been given to the author of the trust by an unregistered instrument. Subject to the provisions of the [Indian Registration
latter's income. (3) Where the assessee has income from an unregistered firm assessed under the provisions of clause (b) of section 183. (4) Where
Section 582 in The Companies Act, 1956
582. Meaning of "unregistered company".-For the purposes of this Part, the expression "unregistered company"-
(a) shall
Section 42 in The Pharmacy Act, 1948
42. Dispensing by unregistered persons .-(1) On or after such date as the State Government may by notification
Trade Marks Act, 1999
39. Assignability and transmissibility of unregistered trade marks.—
An unregistered trade mark may be assigned or transmitted with or without
passed by the Income-tax Officer assessing the petitioner as an unregistered firm under section 23 (3) of the Act in respect of the accounting ... Tribunal, to have made the assessment on the petitioner as an unregistered firm, the petitioner being unable to retain its status of a firm
carry forward and set off in the case of registered and unregistered firms, no such provision is enacted in respect of association of persons ... Section 77 deals with losses of unregistered firms or its partners. It provides that any loss of the firm shall be set off or carried
