1989 (2) TMI 53

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..... 71. The Revenue challenged the registration on the basis that the so-called sub-partnership was not genuine. Ultimately, the matter came to this court in Income-tax Reference No. 45 of 1975 and it was held that the sub-partnership between Kanhya Lal and Ram Chand was not genuine and thus was not entitled to registration. This case is reported as CIT v. Kanhayalal Ram Chand [1979] 119 ITR 377. Si .....

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..... question: "Whether, on the facts and in the circumstances of the case and in view of the opinion of the High Court in its judgment dated December 10, 1976, in Income-tax Reference No. 45 of 1975 [1979] 119 ITR 377 (P H), the Appellate Tribunal is right in law in holding that the assessee-firm is entitled to a finding in its favour under section 184(7) of the Income-tax Act, 1961, in respect of .....

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