https://www.taxtmi.com/caselaws?id=20292 Immovable property contributed by partners as capital becomes partnership property without requiring a registered instrument under the Registration Act, 1908, and the firm's claim to depreciation on the building is not defeated by the absence of registration in its name. In relation to the Voluntary Disclosure of Income and Wealth Ordinance, 1975, a declaration concerning seized material depends on the books or documents belonging to the declarant and being seized in a search, not on the search having taken place in the declarant's own premises; on the stated facts, a declaration under section 3 was unavailable and section 8(1) did not apply outside section 3 declarations. en-us Fri, 08 Oct 1993 00:00:00 +0530 Fri, 13 Nov 2009 10:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20292 Immovable property contributed by partners as capital becomes partnership property without requiring a registered instrument under the Registration Act, 1908, and the firm's claim to depreciation on the building is not defeated by the absence of registration in its name. In relation to the Voluntary Disclosure of Income and Wealth Ordinance, 1975, a declaration concerning seized material depends on the books or documents belonging to the declarant and being seized in a search, not on the search having taken place in the declarant's own premises; on the stated facts, a declaration under section 3 was unavailable and section 8(1) did not apply outside section 3 declarations. Case-Laws Income Tax Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20292