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admission of the minor to the benefits of partnership in a firm;" Earlier, it was omitted by the Direct ... admission of the minor to the benefits of partnership in a firm."
2. Substituted by the Finance
Central Government Act
assessed as a firm for the purposes of this Act, if-
(i) the partnership is evidenced by an instrument ... Assessing Officer on behalf of any firm, if- (i) the partnership is evidenced by an instrument; and (ii) the individual
Central Government Act
Indian Partnership Act, 1932
4. Definition of" partnership"," partner"" firm" and" firm name". Partnership" is the relation between persons ... their business is carried on is called the" firm name".
Partnership not created by status
Central Government Act
less than six months earlier, a member of the partnership firm, concern or Hindu undivided family, which ... jointly with other persons, or joins other business, partnership firm or concern, tax as aforesaid, shall likewise be payable
Central Government Act
adopted the notions
of English lawyers as regards a partnership firm.
Some of the mercantile usages relating to a firm ... personality of a firm.
Nvertheless, the general concept of partnership, firmly
established in both systems of Law, still is that
Supreme Court of India
acted upon, and in fact and in
reality the partnership firm was a sub-tenant of the appel-
lant ... time when there was
user by the partnership firm of the premises in question
when the appellant
Supreme Court of India
daughters, Arvindbhai, Hasmukhbhai and Pravinbhai were his
sons. A partnership firm was constituted in the year 1975. It applied ... subject to the
terms and conditions stipulated therein. Another partnership firm being
'Ramdev Masala' was started on 01.04.1991 for carrying
Supreme Court of India
into a financial agreement with Sethiya & Co., a
partnership firm of the plaintiff and Seth Suganchand. Under this
agreement ... belong to his joint
Hindu family but was a partnership firm.
9. The trial court framed as many
Supreme Court of India
Ismail, Sethuraman
JUDGMENT
Ismail, J.
1. There was a partnership firm under the name and style of Messrs ... they took whatever they were entitled to from the partnership
firm, namely, the amounts of capital invested along with profits
Madras High Court
same as in English law. Here also a
partnership firm is not a distinct legal entity and the
partner ship ... referred to.
11. A partnership firm under the Indian Partnership
Act, 1932 is not a distinct legal entity apart from
Supreme Court of India
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