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(1965) 1 MLJ 265 (Mad)
IN THE HIGH COURT OF JUDICATURE AT MADRAS
Present : Mr. Justice Srinivasan and Mr. Justice Venkatadri
Case Number(s) : T.C. No. 38 of 1962. Ref. No. 17 of 1962.
Judgement Date :
Tuesday 15th of December 1964
| A.M. Abdul Rahman Rowther & Co., Pudukottai | .....Appellant(s) | | Versus | | | Commissioner of Income-Tax, Madras | .....Respondent(s) |
Registration of Firm — Sole proprietor of business — Gift of money to two of his daughters by relevant entries in accounts — Gift constituting the capital contribution to partnership between father and daughters — Deed of partnership following the gift — Application for registration — Validity of the gift and genuineness of partnership — Refusal to register same firm in earlier years — Propriety of father in preferring some only of his children for making gifts — Existence of sleeping partners — Not relevant factors.
Indian Income-tax Act, 1922 (Central Act XI of 1922), section 26-A.
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