https://www.taxtmi.com/caselaws?id=173261 Whether accounting adjustments and ledger entries can recharacterise partnership interests: accounting errors and a later inter-account adjustment do not establish that a joint family was a partner where there is no evidence of capital contribution or use of family funds and prior assessments accepted the income as that of the individual; intermingling allegations were unsupported by ledger proof of consistent family drawings, so the finding that the family was the partner is negatived and the outcome favours the assessee. en-us Mon, 12 Dec 1955 00:00:00 +0530 Fri, 11 Sep 2015 11:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173261 Whether accounting adjustments and ledger entries can recharacterise partnership interests: accounting errors and a later inter-account adjustment do not establish that a joint family was a partner where there is no evidence of capital contribution or use of family funds and prior assessments accepted the income as that of the individual; intermingling allegations were unsupported by ledger proof of consistent family drawings, so the finding that the family was the partner is negatived and the outcome favours the assessee. Case-Laws Income Tax Mon, 12 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173261