https://www.taxtmi.com/caselaws?id=7754 A genuine sub-partnership linked to an existing income-bearing interest was treated as capable of registration under section 26A of the Income-tax Act, 1922, following the controlling Supreme Court principle. The genuineness of the arrangement was a pure question of fact and was not referred for decision, so it was not examined further. An additional contention that the arrangement amounted to an alienation of income was also not entertained because it had not been raised before the Tribunal and did not arise from the reference under section 66(1). The referred question was answered in the affirmative, and registration was upheld. en-us Thu, 05 Mar 1970 00:00:00 +0530 Wed, 18 Mar 2009 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7754 A genuine sub-partnership linked to an existing income-bearing interest was treated as capable of registration under section 26A of the Income-tax Act, 1922, following the controlling Supreme Court principle. The genuineness of the arrangement was a pure question of fact and was not referred for decision, so it was not examined further. An additional contention that the arrangement amounted to an alienation of income was also not entertained because it had not been raised before the Tribunal and did not arise from the reference under section 66(1). The referred question was answered in the affirmative, and registration was upheld. Case-Laws Income Tax Thu, 05 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7754