thereafter, he was released on bail. The detaining authority has considered two unregistered offences dated 29th September, 2002 and 3rd November, 2002 as disclosed ... which reflects that one registered offence under Bombay Prohibition Act and two unregistered offence under IPC and after considering the entire material, the detaining authority
assessing the partner of the firm, the firm could be taxed as unregistered firm under the Income-tax Act, 1961 ?
(2) Whether, on the facts ... firm and assessed the firm in the status of an unregistered firm. The assessee-firm carried the matter in appeal to the AAC and there
provision that the registered firm should be treated as an unregistered firm for calculation of penal interest because of the late submission of return violates ... file its return within time, on the same footing as an unregistered firm, imposes a great burden on the registered firm and hence the penal
registered firm. However, if the assessee was to be treated as an unregistered firm as contemplated by sub-section (2) of section ... footing that the assessee was an unregistered firm as contemplated by section 271(2) of the Act. Since this amount of minimum penalty
arises on this reference. The question is whether a partner of an unregistered firm is entitled to adjust his share of the loss sustained ... loss sustained by it. The result was that the firm was unregistered and unassessed for the assessment year 1957-58. The assessee's share
under s. 269F, if Parliament has shut out the evidence of an unregistered agreement to sell immovable property which the transferor or transferee may intend ... shuts out the evidence of an unregistered agreement effected before Chap. XX-A was put on the statute book, interferes with the vested right
deposit which would have been payable from the total income by an unregistered firm and the tax payable by an unregistered firm on the balance ... When the person liable to penalty is a registered firm or an unregistered firm which has been assessed under Clause (b) of Section 183 , then
land which was purchased on January 24,1946. This association was an unregistered association and on August 27,1947, the name of the association ... members. On March 31, 1950, the association which till then was an unregistered body, resolved to get itself registered as a company under the Indian
point of time. It is ftirther contended that a suit by an unregistered Co-operative Society was not maintainable, and therefore, when the suit ... unregistered Co-operative Society was not maintainable, the appeal would also be not maintainable, and therefore, the appeal may be dismissed on the aforesaid technical
deed and another (in favour of the company in
liquidation) by an unregistered deed. Therefore, the
pendency of this judgment would have no effect ... further averred that it appears
that Calico Limited by an unregistered agreement dated
24.6.1983 entered into with Gaurav Chemtex Industries
Limited, transferred the undertaking, business