https://www.taxtmi.com/caselaws?id=5542 A sub-partnership among partners was treated as a separate arrangement inter se and did not make the sub-partners partners in the main firm. Because the main firm remained the lessee under the excise arrangement and had not declared any outsider as its partner, section 14 of the Andhra Pradesh (Telangana Area) Abkari Act was not attracted. The arrangement was also held genuine, with the partnership deed specifying constitutive terms and profit shares, so it satisfied the requirements for registration under sections 184 and 185 of the Income-tax Act, 1961. en-us Tue, 05 Nov 1996 00:00:00 +0530 Wed, 26 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5542 A sub-partnership among partners was treated as a separate arrangement inter se and did not make the sub-partners partners in the main firm. Because the main firm remained the lessee under the excise arrangement and had not declared any outsider as its partner, section 14 of the Andhra Pradesh (Telangana Area) Abkari Act was not attracted. The arrangement was also held genuine, with the partnership deed specifying constitutive terms and profit shares, so it satisfied the requirements for registration under sections 184 and 185 of the Income-tax Act, 1961. Case-Laws Income Tax Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5542