https://www.taxtmi.com/caselaws?id=275746 The High Court of Punjab held that a sub-partnership can exist between a partner in a head-firm and another individual regarding the partner's share in the head-firm. The court affirmed the Income-tax Appellate Tribunal's decision to register the firm under Section 26A of the Income-tax Act. The Commissioner was directed to bear the costs of the proceedings. en-us Thu, 25 Jun 1953 00:00:00 +0530 Mon, 15 Oct 2018 15:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275746 The High Court of Punjab held that a sub-partnership can exist between a partner in a head-firm and another individual regarding the partner's share in the head-firm. The court affirmed the Income-tax Appellate Tribunal's decision to register the firm under Section 26A of the Income-tax Act. The Commissioner was directed to bear the costs of the proceedings. Case-Laws Income Tax Thu, 25 Jun 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275746