1990 (1) TMI 42

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... partnership deed to four persons. These four persons were Saroj Kumar, who was a partner of the firm, and three minors who had been admitted to the benefits of the partnership. The payment was made to them pursuant to a fresh partnership deed which had been drawn up, excluding the said four persons from the said firm. The question which arose for consideration before the Income-tax Officer, the Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... implication of the provisions of the Delhi Rent Control Act and the Partnership Act. We, therefore, direct the Tribunal to state the case and refer the following question of law to this court : "Whether, on the facts and in the circumstances of the case, the Tribunal was right in coming to the conclusion that the amount paid to Saroj Kumar and three minors was not allowable as a revenue deducti .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X