NDLI: Dulichand Lakshminarayan Vs. The Commissioner of Income-tax, Nagpur.

Content Provider	Supreme Court of India
e-ISSN	30484839
Language	English
Access Restriction	NDLI
Subject Keyword	Indian Income Tax Act 1922 (Act XI of 1922)
Content Type	Text
Resource Type	Law Judgement
Jurisdiction	India
Act(s) Referred	Indian Partnership Act, 1932 (9 of 1932) Indian Income-tax Act, 1922 (11 of 1922)
Case Type	Appeal
Court	Supreme Court of India
Disposal Nature	Appeal Dismissed
Headnote	Indian Income Tax Act, 1922 (Act XI of 1922), s. 26·A and 2( 6·B)-Indian Partnership Act, 1982 (Act IX of 1982), s. 4-Registration of an unregistered firm constituted under a deed of partnership-Five constituent parties-Three separate firms constituted under three separate deeds of partnership-Sianatures on deed by three different persons on behalf of three firms.respectively-Fourth party a Hindu undivided family of which karta put the signature on deed-Fifth party an individual-Whether registration of such firm competent under s. 26-A of Indian Income Tax Act, 1922-Firm and partnership-Definitions of-Indian Partnership Act, 1932, s. 4-Firm-Firm name-Partnership Partner-Meanings of-Partnership, general concept of-Word "per· sons" ins. 4-Meaning of-Firm-Whether a person and whether entitled to enter into partnership with another firm or Hindu undivided family or individuals.
Judge	Honble Mr. Justice Sudhi Ranjan Das
Neutral Citation	1956 INSC 11
Petitioner	Dulichand Lakshminarayan
Respondent	The Commissioner Of Income-tax, Nagpur.
SCR	[1956] 1 S.C.R. 154
Judgement Date	1956-02-17
Case Number	195

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

Dulichand Lakshminarayan Vs. The Commissioner of Income-tax, Nagpur.