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O.P. Wadhwa
K.K. Wadhwa
V.K. Wadhwa
S.K. Wadhwa

Madras Law Journal, the first legal publication in India, that put Madras on the world map of judiciary through its ruthless objectivity and fearless reporting, had to sail through choppy waters in the court, particularly when the Madras High Court turned down the request for covering the proceedings of the High Court in 1892.

The
Comprehensive
Electronic Library.
Reporting Judgements of
Supreme Court
of India
and
Madras High Court.
Case Laws with Equivalent Citations of Famous Law Journals such as All India Reporter (A.I.R.), Supreme Court Cases (SCC), Current Tamilnadu Cases (CTC), Company Cases (Comp Case), Income Tax Reporter (I.T.R.) providing judgment of Supreme Court of India as well High Court of and Allahabad , Allahabad Lucknow Bench, Andhra Pradesh, Bombay, Bombay at Goa, Chattisgarh, Delhi, Gauhati, Imphal, Jammu & Kashmir, Kerala, Madhya Pradesh Gwalior, MP Indore, Jabalpur, Orissa, Punjab & Haryana, Uttarakhand

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Editor In Chief
Justice S.S. Subramani
Former Judge,
Madras High Court.

Editor
K. Kannan
Advocate,
Madras High Court.

Hon. Advisory Editorial Board
R. Srinivasan
Advocate,
Madras High Court.

Arvind P. Datar
Sr. Advocate,
Madras High Court.

Reporters
V. Krishnaswamay
S. Shaymala
P. Valliappan.

The Oldest Legal Journal Of India



(1965) 1 MLJ 525 (Mad)

IN THE HIGH COURT OF JUDICATURE AT MADRAS

Present : Mr. S. Ramachandra Iyer, Chief Justice, and Mr. Justice K. Srinivasan

Case Number(s) : T C. No. 63 of 1962 (Ref. No. 41 of 1962.)

Judgement Date : Monday 21st of September 1964

C. Angamuthu Mudaliar & Company, Erode.....Appellant(s)
Versus
Commissioner of Income-tax, Madras.....Respondent(s)

Income-tax Act (XI of 1922), section 16(3) — Firm — Partner of assessee-firm — Major son of partner made a partner — Minor sons admitted to benefits — Computation of total income of firm — Inclusion of income of minor partners in the father partner’s income — No appeal filed by the father or on behalf of minors against order — No appeal lies at the instance of the assessee — firm.






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