| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Income Tax Act 1961-Andhra Pradesh (Telangana Area) Abkari Act 1316 F-Section 14 |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Dismissed |
| Headnote | Income Tax Act, 1961-Andhra Pradesh (Telangana Area) Abkari Act, 1316 F- Section 14-Registered partnership firm doing Abkari business - Sub-partnership formed by one partner with some other to finance his share in the main firm and share his profits and losses therein-Sub-partnership not illegal or void-Entitled to registration under the Income Tax Act.By a partnership deed dated October 15, 1962, a partnership 'Nizamabad Group Sendhi Contractors' was formed with 17 partners, one of whom was 'G' who had a 10% share. The said partnership firm was registered by the Income Tax Department under the Income Tax Act and were the highest bidders in the auction held by the Excise Authorities for the Year 1962-63.On August 27, 1963 'G' and 11 others executed a partnership deed constituting a sub-partnership and the said sub- partnership agreed to provide the finances required by G to contribute capital in the main firm on the condition of being taken as partners in respect of 'G's' 10% share in the main partnership.The sub-partnership firm filed an application for registration under the Income-Tax Act which was rejected by the Income Tax Officer on the grounds that no business had been conducted by the assessee during the relevant year and that the sub-partnership was void ab initio under the Andhra Pradesh (Telangana Area) Abkari Act, 1316 F as the members of the sub- partnership firm except 'G', were not licence holders under the Act. Similar applications by six other sub-partnership firms were also rejected by the assessing authorities.The Appellate Assistant Commissioner upheld the order of the assessing authority holding that registration of the sub- partnership would defeat the purpose of the Abkari Act. The Tribunal allowed the assessee's appeals holding that it could not be said that the sub-partnership did not carry on any business. It held the sub-partnership to be a separate entity valid in law and entitled to registration under the Income Tax Act.The High Court in a reference u/s 256(1) of the Income-Tax Act upheld the Tribunal's view stating that a valid sub-partnership could be entered into by a partner of the main firm with strangers, to share the income or losses from the main partnership, a sub-partner had definite enforceable rights to claim a share in the profits accured to or received by the partner in the original partnership and such sub-partnership was entitled to registration. It was further held that the partners of the sub-partnership would not become partners of the main partnership firm, the two being different and distinct entities for the purpose of the Income Tax Act. The High Court also observed that the sub-partnership confined its business to only sharing the profits earned by one of the partners of the main partnership doing Abkari business, in lieu of their capital invested for the share of that partner, and, therefore, it could not be said that such a sub-partnership was dealing in liquor without permission or that it was illegal and void. |
| Judge | Honble Mr. Justice J.S. Verma |
| Neutral Citation | 1995 INSC 150 |
| Petitioner | The Additional Commissioner Of Income-tax, Andhra Pradesh |
| Respondent | M/s. Degaon Ganga Reddy G. Ramakrishna And Co. And Ors. |
| SCR | [1995] 2 S.C.R. 404 |
| Judgement Date | 1995-03-01 |
| Case Number | 222 |
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