Supreme Court Upholds Commissioner of Income-tax in Denying Firm Registration Under Section 26A of Indian Income-tax Act, 1922. Registration requires firm constituted under an instrument of partnership operative during the previous year, and oral agreement followed by post-accounting year deed fails....
These were two appeals by certificate from the Calcutta High Court involving the interpretation of Section 26A of the Indian Income-tax Act, 1922, concerning registration of partnership firms. The com...
