Sub-partnership registration under income tax law left unresolved pending authoritative consideration by a larger bench.

A sub-partnership formed without compliance with section 14 of the Andhra Pradesh (Telangana Area) Abkari Act, 1316F was considered in relation to registration under the Income-tax Act, 1961, but the issue was not finally decided. The matter was referred to a Bench of three Judges for authoritative consideration, leaving the legal position on registrability unresolved at this stage.

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Outcome: The question whether a sub-partnership formed without compliance with section 14 of the Andhra Pradesh (Telangana Area) Abkari Act, 1316F could be registered under the Income-tax Act, 1961 was not finally decided and was referred to a Bench of three Judges for authoritative consideration.

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