1952 (3) TMI 55

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sla, J. A.N. Kirpal and D.K. Kapur for the Respondent JUDGMENT Khosla, J.-This matter is concluded by two Division Bench decisions of this Court, Kalsi Mechanical Works, Nandpur v. Commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... place before and during the accounting year. The partnership is not in such cases entitled to registration under section 26A. We accordingly answer the reference in these terms. The respondent will .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X