TMI Blog1988 (10) TMI 14X X X X Extracts X X X X X X X X Extracts X X X X ..... ) : GOKUL CHAND MITHAL., K. S. BHALLA JUDGMENT The judgment of the court was delivered by GOKAL CHAND MITAL J. -The question mentioned under para 9 of the statement of the case, in these refer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be said to create a sub-partnership relation ?" Accordingly, for the reasons recorded in Ram Narain's case [1980] 126 ITR 267 (P H), the question is answered in the affirmative and in favour of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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