https://www.taxtmi.com/caselaws?id=199593 Registration of a partnership firm under section 26A was refused because the firm's essential object was to sell opium through a licence granted only to one partner, contrary to the Opium Act and licence conditions. The governing scheme permitted sales only by the licensed person or by approved persons whose names were endorsed on the licence, and the other partners had not been so authorised. As the arrangement was designed to enable unlicensed persons to conduct opium sales through one partner's licence, the partnership was unlawful and opposed to public policy. It was therefore not entitled to income-tax registration. en-us Wed, 25 Jan 1961 00:00:00 +0530 Wed, 07 Mar 2018 13:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199593 Registration of a partnership firm under section 26A was refused because the firm's essential object was to sell opium through a licence granted only to one partner, contrary to the Opium Act and licence conditions. The governing scheme permitted sales only by the licensed person or by approved persons whose names were endorsed on the licence, and the other partners had not been so authorised. As the arrangement was designed to enable unlicensed persons to conduct opium sales through one partner's licence, the partnership was unlawful and opposed to public policy. It was therefore not entitled to income-tax registration. Case-Laws Income Tax Wed, 25 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199593