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Apr 22 1996

Addl. Commissioner of Income-tax Vs. Hassan Chand and Sons

Court : Rajasthan

Decided on : Apr-22-1996

Subject : Direct Taxation

Acts : Indian Income Tax Act, 1922 - Sections 26A; Income Tax Act, 1961 - Sections 184, 184(4), 185, 185(5), 187 to 189, 246, 297 and 297(2); Income Tax (Removal of Difficulties) Order, 1962 - Schedule - Articles 2 and 3; Indian Partnership Act, 1932 - Sections 37

Reported in : [1997]224ITR244(Raj)

property equal share in the profits of the new firm in accordance with Section 37 of the Indian Partnership Act, 1932, to which the guardian has agreed by appending his signatures to this deed.' 5. By Clauses 4 and … repealing Act, the assessment shall be made, inter alia, in accordance with the procedure specified in the following sections of the repealing Act, in so far as they may be relevant for the purpose of Sections 131

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Jan 09 2004

Firm Ashok Traders and anr. Etc. Vs. Gurumukh Das Saluja and ors. Etc.

Court : Supreme Court of India

Decided on : Jan-09-2004

Subject : Commercial

Acts : Indian Partnership Act, 1932 - Sections 69, 69(1), 69(2) and 69(3); Arbitration and Conciliation Act, 1966 - Sections 2(1), 9, 11, 17, 36 and 37(1); Code of Civil Procedure (CPC) - Order 40, Rules 1 to 4; Arbitration Act, 1940 - Sections 20

Reported in : AIR2004SC1433; 2004(1)ARBLR141(SC); 2004(2)AWC949(SC); (2004)2CompLJ419(SC); 2004(2)CTC208; JT2004(2)SC352; 2004(3)MhLj592; 2004MPLJ266(SC); (2004)137PLR526; 2004(1)SCALE29; (2004) 3 SCC 155; MANU/SC/0026/2004

filed a civil suit which was held to be not-maintainable in view of Section 69(3) of the Indian Partnership Act, 1932; the name of Ajay Arora having not been shown in the Register of Firms as a partner of … present appeals.24. The appeals stand disposed of. No order as to the costs. Indian Partnership Act, 1932 - Sections 69, 69(1), 69(2) and 69(3); Arbitration and Conciliation Act, 1966 - Sections 2(1), 9, 11, 17, 36 and … Gurumukh Das Saluja preferred an appeal before the High Court under Section 37(1)(a) of the A & C Act. During the pendency of the appeal

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Apr 13 1949

Udhavji Anandji Ladha and ors. Vs. Bapudas Ramdas Darbar

Court : Mumbai

Decided on : Apr-13-1949

Subject : ContractLimitation

Acts : Limitation Act 1908, - Sections 4 to 25; Hindu Law; Partnership Act 1932, - Sections 37; Code of Civil Procedure (CPC) , 1908 - Sections 34

Reported in : AIR1950Bom94

costs. Contract - acknowledgment - Sections 4 to 25 of Limitation Act, 1908, Hindu Law, Section 37 of Partnership Act, 1932 and Section 34 of Code of Civil Procedure, 1908 - suit for dissolution of partnership of firm and

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Nov 04 1954

Mohanasundaram and ors. Vs. Neelambal and ors.

Court : Chennai

Decided on : Nov-04-1954

Subject : Commercial

Acts : Partnership Act, 1932 - Sections 16, 37, 50 and 53; Code of Civil Procedure (CPC) , 1908 - Sections 34

Reported in : AIR1955Mad442

this money was utilised by him in his new venture the principle of the provision in Section 37, Partnership Act, 1932 was attracted. 12. We are clearly of the opinion that on the facts of this particular case the … dismissed with costs. The appellant's guardian will take his costs out of his estate. Commercial - partnership - Sections 16, 37, 50 and 53 of Partnership Act, 1932 and Section 34 of Code of Civil Procedure, 1908

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Jun 15 1994

Chillakuru Chandrasekhara Reddy Vs. Pamuru Vishnu Vinodh Reddy and Oth ...

Court : Andhra Pradesh

Decided on : Jun-15-1994

Subject : Commercial

Acts : Partnership Act, 1932 - Sections 32, 37 and 48; Code of Civil Procedure (CPC), 1908 - Sections 34

Reported in : AIR1995AP49; 1994(2)ALT375

will be no order as to costs.27. Revision allowed. Commercial - retirement - Sections 37 and 48 of Partnership Act, 1932 and Section 34 of Code of Civil Procedure, 1908 - plaintiff being partner in firm seek retirement with

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Mar 27 1963

Laxmidas Dahyabhai Kabarwala Vs. Nanabhai Chunilal Kabarwala and ors.

Court : Supreme Court of India

Decided on : Mar-27-1963

Subject : Commercial

Acts : Code of Civil Procedure (CPC), 1908 - Order 6, Rule 17 - Order 8, Rule 6; Partnership Act, 1932 - Sections 37; Constitution of India - Article 136; Arbitration Act - Sections 34

Reported in : AIR1964SC11; [1964]2SCR567

Order 6 Rule 17 and Order 8 Rule 6 of Code of Civil Procedure, 1908, Section 37 of Partnership Act, 1932, Article 136 of Constitution of India and Section 34 of Arbitration Act - firm commenced by plaintiff and … to s. 37 of the Partnership Actand expressed the opinion that in view of the provisions of that section theconversion prayed for should not be granted. He observed : 'Defendants have been given special rights under s.37

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Mar 03 1980

Commissioner of Income-tax Tamil Nadu-v Vs. S. Sivaprakasa Mudaliar

Court : Chennai

Decided on : Mar-03-1980

Subject : Direct Taxation

Acts : Indian Partnership Act 1932 - Sections 29 and 37; Tamil Nadu Agricultural Income-tax Act; Code of Civil Procedure (CPC), 1908 - Order 21, Rule 49

Reported in : [1983]144ITR285(Mad); (1983)IIMLJ419

assessee. The assessee will be entitled to his costs. Counsel's fee Rs. 500. Direct Taxation - assessment - Sections 29 and 37 of Indian Partnership Act, 1932, Tamil Nadu Agricultural Income-tax Act and Order 21 Rule 49 … which his transfer would have been entitled if there has been no assignment-vide s. 29 of the Indian Partnership Act 1932. Where a partner assigned his share to another partner, and not to a stranger the only result of

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Jul 14 2000

Satish Aggarwal and Another Vs. Subhash Chand Aggarwal and Others

Court : Delhi

Decided on : Jul-14-2000

Subject : Arbitration

Acts : Arbitration and Conciliation Act, 1996 - Sections 9; Indian Partnership Act, 1932 - Sections 37, 42, 46, 48, 49, 53 and 55

Reported in : 2000VAD(Delhi)889; 2000(3)ARBLR142(Delhi)

their personal use or benefit. (vi) The petitioners are merely unsecured creditors under Section 37 of the Indian Partnership Act, 1932. (vii) It is necessary to preserve the goodwill which is the most precious asset of the firm. (viii) … an end. He has further pleaded that on the dissolution of the partnership as per the provisions of Sections 46, 48 and 49 of the Indian Partnership Act, the firm has to be wound up and after

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Mar 19 1997

Kota Sambasiva Rao and Others Vs. Kota Venkateswarlu and Others

Court : Andhra Pradesh

Decided on : Mar-19-1997

Subject : Commercial

Acts : Partnership Act, 1932 - Sections 37 and 48

Reported in : AIR1997AP331; 1997(2)ALT347

no order as to costs.17. Appeal allowed. Commercial - share in joint family business - Section 37 of Partnership Act, 1932 - 1st appellant was not partner in joint family business but his share in same kept by his … insurer and will be negation of the intention of the Legislature and annihilate mandate of the provisions of Sections 170 and 149 of the Act. The insured can pursue appeal only after giving up the insurer as

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Aug 31 2004

Commissioner of Income Tax Vs. Varanasi Nagar Vikas

Court : Allahabad

Decided on : Aug-31-2004

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 4; Partnership Act, 1932 - Sections 37

Reported in : (2004)192CTR(All)323; [2005]275ITR140(All)

was an overriding title and, therefore, was allowable as deduction. He referred to Section 37 of the Indian Partnership Act, 1932.6. Having heard the learned counsel for the parties, we find that after the death of one of the … R.K. Agrawal, J. 1. The Tribunal, Allahabad, has referred the following question of law under Section 256(1) of the IT Act, 1961 (hereinafter referred to as 'the Act'), for opinion to this Court ;'Whether,

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