https://www.taxtmi.com/caselaws?id=7181 A partnership deed that included lawful trades as well as an unlawful wine-selling object under U.P. excise rules was discussed for registration purposes under section 26A of the Income-tax Act, 1922. The unlawful object was treated as defeating the excise law only to that extent, because the deed also covered separate lawful businesses and the accounts reflected independent trading in those lawful departments. Applying severability, the illegal wine object did not void the deed as a whole, and the firm could still be recognised as existing under the validly severable arrangement for income-tax registration. en-us Fri, 05 Jan 1968 00:00:00 +0530 Thu, 12 Feb 2009 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7181 A partnership deed that included lawful trades as well as an unlawful wine-selling object under U.P. excise rules was discussed for registration purposes under section 26A of the Income-tax Act, 1922. The unlawful object was treated as defeating the excise law only to that extent, because the deed also covered separate lawful businesses and the accounts reflected independent trading in those lawful departments. Applying severability, the illegal wine object did not void the deed as a whole, and the firm could still be recognised as existing under the validly severable arrangement for income-tax registration. Case-Laws Income Tax Fri, 05 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7181