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case of an undivided Hindu family, association, club, society, firm or company or in the case of a person
Central Government Act
- Cites 0 - Cited by 638
their respective Hindu Undivided Families. The firm sold its goods to the aforesaid families and the families again sold ... conclusion that the creation of the Hindu undivided family business was merely a subterfuge or a contrivance by the partners
Supreme Court of India
- Cites 7 - Cited by 159 -
1968 AIR 49
another Hindu undivided family but in such a case it cannot be called a partnership between two Hindu undivided families ... Hindu undivided family, namely, the four sons of Kshetra Mohan Sadhukhan and the individual members of another Hindu undivided family
Supreme Court of India
- Cites 9 - Cited by 29 -
1953 AIR 516
Hindu undivided family at the 357 specified rate, is valid. The respective appellants in these appeals who constitute Hindu undivided ... Hindu undivided family, the appellants contend that the word "individuals" should not be interpreted to include Hindu undivided family. Assuming
Supreme Court of India
- Cites 17 - Cited by 28 -
1965 AIR 1387
were outsiders and 13 were members of 3 Hindu Undivided Families. Though the firm consisted of 3 Hindu Undivided Families ... persons not as individuals but as 3 Hindu Undivided Families. on the basis of a settlement betweer, them
Supreme Court of India
- Cites 22 - Cited by 25 -
1973 AIR 2585
proposition that a Hindu undivided family as such cannot enter into partnership with another Hindu undivided family or with ... behalf of the Hindu undivided family in his representative capacity the members of the Hindu undivided family do not become
Allahabad High Court
- Cites 29 - Cited by 10 -
1968 68 ITR 673 All
- J Sahai
joint family business, such that its income would become the income of a Hindu undivided family. The Income-tax Officer ... joint Hindu family. They might have started with no ancestral nucleus or other joint family property but there was nothing
Madras High Court
- Cites 1 - Cited by 6 -
AIR 1955 Mad 623
- R Ayyangar
capital value of the assets of Hindu undivided families and of Mappila Marumakkathayam tarwads, and also on the capital value ... corresponding valuation date of every individual, Hindu undivided family and company at the rate or rates specified in the schedule
Kerala High Court
- Cites 37 - Cited by 5 -
AIR 1962 Ker 110
- V Pillai
those applicable to Hindu Undivided Family for assessing groups of individuals who form non- Hindu Undivided Families cannot affect ... those applicable to Hindu undivided family for assessing group of individuals who form non-Hindu undivided families [provisions like
Supreme Court of India
- Cites 14 - Cited by 5 -
1981 AIR 1269
individual benefit, but for the benefit of his Hindu undivided family or firm which he was really representing ... suggestion that the finding that certain partners represented their Hindu undivided families is a pure question of fact. Whether
Allahabad High Court
- Cites 12 - Cited by 4 -
1970 75 ITR 451 All
- V Oak
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