1989 (1) TMI 9 - HC - Income Tax

Summary

The High Court of Calcutta addressed three questions referred by the Tribunal under the Income-tax Act, 1961. The Court declined to answer the first two questions as they did not arise from the Tribunal's order. The Court affirmed the Tribunal's decision regarding the existence of a genuine sub-partnership entitled to registration. The judgment was agreed upon by both Judges Suhas Chandra Sen and Baboolal Jain.