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Jan 18 1967

S. Vs. P. N. Sithambara Nadar Sons V. Commissioner of Income-tax, Madr ...

Court: Chennai

Decided on: Jan-18-1967

Reported in: [1968]67ITR45(Mad)

J. - The facts relevant to this petition sufficiently appear in S. V. P. N. Sithambara Nadar & Sons v. Commissioner of Income-tax, and need not be reiterated in any detail. The petitioner was a firm carrying on


Aug 02 1948

M. Vs. Shanmugavel Nadar and Sons V. Commissioner of Income-tax, Madra ...

Court: Chennai

Decided on: Aug-02-1948

Reported in: [1948]16ITR355(Mad)

which one was P. Pachayappa Nadar and another was the Hindu undivided family of M. V. Shanmugavel Nadar Sons. This family consisted of 7 male members. A partition in the family took place and the 7 members … except for the purposes of determining the amount of the statutory percentage to have been discontinued, and a new business to have been commenced.'In Section 2, clause (17), 'person' is defined as including a Hindu undivided family.


May 02 1978

Badri NaraIn Kashi Prasad Vs. Addl. Commissioner of Income Tax. Fancy ...

Court: Allahabad

Decided on: May-02-1978

Reported in: [1978]115ITR858(All)

actually specify the shares in losses. On the other hand, the High Courts of Mysore (R. Sannappa & Sons v. CIT : [1967]66ITR27(KAR) ), Gujarat (Thacker & Co. v. CIT : [1966]61ITR540(Guj) ), Kerala (C.T. Palu & sons … that on the death of a partner the remaining partners may admit his successor legal representative as a new partn er on the same terms on which the deceased was a partner.It is obvious that the partnership


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Oct 09 2002

Hemraj Lalji and Co., Vs. the State of Tamil Nadu, Rep. by the Secreta ...

Court: Chennai

Decided on: Oct-09-2002

Reported in: [2003]130STC147(Mad)

been rejected by this Court by the decision of a Division Bench in the case of Prema Traders vs. State of Tamil Nadu, 1995 (7) MTCR 70. 2. On appeal to the apex Court, the matter was


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