KERALA ROAD LINES CORPORATION Vs. COMMISSIONER OF INCOME TAX
LAWS(KER)-1963-8-40
HIGH COURT OF KERALA
Decided on August 12,1963

KERALA ROAD LINES CORPORATION Appellant
VERSUS
COMMISSIONER OF INCOME-TAX, KERALA Respondents





Cited Judgements :-

ANNAPOORNA FERTILISERS AND GENERAL STORES VS. ARUNODAYA FERTILISERS AND GENERAL STORES [LAWS(APH)-1993-6-11] [REFERRED TO]
SHIVRAJ FINE ART LITHO WORKS VS. PURUSHOTTAM [LAWS(BOM)-1992-4-16] [REFERRED TO]
COMMISSIONER OF INCOME TAX VS. HORMUSJI HIRJIBHAI AND CO [LAWS(BOM)-1981-4-50] [REFERRED TO]


JUDGEMENT

- (1.)This is a reference under S.66(1) of the Indian Income Tax Act, 1922. The assessment year concerned is 1958-59; and the accounting period the twelve months ended 31-3-1958. The question referred is:
"Whether having regard to the language of R.2 of the Income Tax Rules the asses see is entitled to registration under S.26A."

(2.)The assessee is a firm consisting of three partners with equal shares. The instrument of partnership is dated 5-4-1957.
(3.)The assessee applied for registration under S.26A of the Indian Income Tax Act, 1922, for the assessment year 1958-59 on 31-3-1958. On the same day the assessee also applied for the registration of the firm under S.58(1) of the Indian Partnership Act, 1932.
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