Partnership Act

The City and Industrial Development Corporation of Maharashtra (CIDCO) invited a tender for leasing land for hotel development and allotted the plot to the highest bidder, Metropolis Hotels, which later changed the land use and subdivided the plot, assigning part to Shishir Realty. Complaints of irregularities led to a…

The New Delhi Municipal Council (NDMC) sought to evict Ganga Devi and others from a stall at Baba Kharag Singh Marg, alleging sub‑letting and unauthorised construction. The occupants claimed ownership under a 1998 licence deed, a 2001 public notice granting ownership rights in certain markets, and a cut‑off date of 20‑…

The State Sugar Corporation and Jain Construction entered into a contract containing an arbitration clause. In 1991 Jain Construction, an unregistered partnership firm, filed an application under Section 20 of the Arbitration Act, 1940 for appointment of an arbitrator. The Civil Judge dismissed the petition on the grou…

A pick‑up van owned by a partnership firm was involved in a road accident that killed one passenger and injured another. The victims' heirs claimed compensation, and the Motor Accident Claims Tribunal awarded Rs.75,000 and Rs.3,000 respectively. The insurer argued that the policy was void because the driver, a partner …

The assessee, a partner in M/s. Chhotalal Vedilal, reduced his share in the firm and admitted his two minor sons to the partnership benefits, thereby relinquishing 19% of the goodwill. The Gift Tax Officer treated this relinquishment as a taxable gift of goodwill. The Appellate Assistant Commissioner, the Tribunal, and…

The appellants were a partnership firm (Juggi Lal Kamlapat Bankers) and a partner who was also the Karta of a Hindu Undivided Family (HUF). The HUF was assessed to wealth tax, and the assessment included the HUF's interest in the partnership firm. The Wealth‑Tax Officer, believing the book values of the firm’s building…

The case arose from a long‑standing dispute over leasehold lands originally granted to Sowar Ramji Vaity. After a series of agreements, the respondent Kiran Construction Co. (Respondent No.1) sought to enforce a 1982 injunction restraining the Vaity family and others from dealing with the properties, despite having no …

The partnership firm R.L. Kalathia & Co. was awarded a contract by the Gujarat State Government to construct the Fulzer Dam. During execution, the Executive Engineer ordered several additions and alterations, for which the contractor performed extra work and later submitted a consolidated claim. The contractor accepted…

The appeal concerned a non‑residential premises let to a partnership between Pradeep Kumar (successor‑in‑interest of the original tenant) and Subhash Chand, approved by the District Magistrate in 1982. Both partners later died (Pradeep Kumar on 21‑May‑2004 and Subhash Chand on 25‑Jun‑2014) and the partnership deed cont…

The assessee firm, whose partners were Karta of their respective Hindu Undivided Families, advanced personal funds to the firm and received interest on those deposits. The firm claimed a deduction for this interest under Explanation 2 to Section 40(b) of the Income Tax Act, 1961, but the Income Tax Officer disallowed i…

The landlord, who ran a leather business, sought eviction of his tenant under section 10(3)(a)(iii) of the Tamil Nadu Buildings (Lease & Rent Control) Act, 1960, claiming a bona‑fide need for the premises for the business of his two sons. The sons had entered into a partnership with unrelated persons, holding half the …

The Supreme Court examined an appeal by Purushottam (and others) against Shivraj Fine Art Litho Works concerning a suit filed by an unregistered partnership firm to recover sums owed for goods supplied before the firm’s registration. The High Court had dismissed the suit, holding it barred under Section 69(2) of the In…

The landlord Chandmal filed an eviction suit under section 15(3)(a)(iii) of the Hyderabad House (Rent, Eviction and Lease) Control Act, 1954, claiming the premises for his personal use. The tenant firm denied the claim of permanent tenancy and argued the landlord was not bona fide. The trial court and the Additional Re…

The appellant, a partnership firm, paid Rs. 781.33 lacs for the purchase of land and buildings of a cooperative cotton mill that had been partially resumed by the State. The liquidator executed a sale agreement, but the State later cancelled it, claiming the price was far below market value and that the sale lacked pro…