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Partnership deed can be rectified with retrospective effect
Case Law Details
- Case Name
- Commissioner of Income-tax Vs M/s Alison Singh & Co. (Allahabad High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Allahabad High Court
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HIGH COURT OF ALLAHABAD
Commissioner of Income-tax
versus
Alison Singh & Co.
IT REFERENCE No. 140 OF 1987
MARCH 18, 2013
JUDGMENT
Ram Surat Ram (Maurya), J.
At the instance of the Commissioner of Income Tax, Agra, the Income Tax Appellate Tribunal, ‘B’ Bench, New Delhi (hereinafter referred to as the Tribunal) has referred the following question, for opinion to this Court, under Section 256 of the Income Tax Act, 1961 (hereinafter referred to as the Act):-
“Whether on the facts and in the circumstances of the case, the Tribunal was right in reading the Partnership deed...
