Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
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SC upheld the jurisdictional bar under Section 69(1) of the Indian Partnership Act, 1932, rendering the suit by partners of an unregistered partnership firm for money recovery non-maintainable. The Court conclusively determined that since the partnership firm was unregistered, the plaintiffs were legally precluded from filing a suit against another partner for monetary recovery. The High Court's order was affirmed, and the Special Leave Petition was dismissed, establishing that an unregistered partnership firm cannot pursue such legal proceedings without first registering the partnership.
SC upheld the jurisdictional bar under Section 69(1) of the Indian Partnership Act, 1932, rendering the suit by partners of an unregistered partnership firm for money recovery non-maintainable. The Court conclusively determined that since the partnership firm was unregistered, the plaintiffs were legally precluded from filing a suit against another partner for monetary recovery. The High Court's order was affirmed, and the Special Leave Petition was dismissed, establishing that an unregistered partnership firm cannot pursue such legal proceedings without first registering the partnership.
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