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



(1956) 1 MLJ 164 (SC)

IN THE SUPREME COURT OF INDIA

Present : S.R. Das, Chief Justice, N.H. Bhagwati and T.L. Venkatarama Ayyar

Case Number(s) : C.A. No. 195 of 1955.

Judgement Date : Friday 17th of February 1956

Dulichand Laxminarayan .....Appellant(s)
Versus
The Commissioner of Income-tax, Nagpur.....Respondent(s)

Income-lax Act (XI of 1922), section 26-A and Income Tax Rules (1922), Rule 2 — Firms if “persons” who can enter into a partnership — Partnership Act (IX of 1932), section 4 — Scope.


Cases Referred
Jabalpur Ice Manufacturing Association v. Commissioner of Income-tax, Madhya Pradesh and Bhopal [1955] 27 I.T.R. 88





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