https://www.taxtmi.com/caselaws?id=21356 A partner cannot be denied composition merely because the partnership deed does not expressly specify a separate land share, if the partner's proportionate share in the firm's land can otherwise be ascertained. The court also construed section 65(3) to allow composition on the aggregate of income from individual land and the partner's proportionate share in firm land, so the existence of both sources satisfied the statutory condition. On that basis, the objection based on absence of express land-share particulars failed and the cancellation of composition was unsustainable for partners meeting the statutory requirements. en-us Fri, 17 Aug 1990 00:00:00 +0530 Sat, 21 Nov 2009 17:25:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21356 A partner cannot be denied composition merely because the partnership deed does not expressly specify a separate land share, if the partner's proportionate share in the firm's land can otherwise be ascertained. The court also construed section 65(3) to allow composition on the aggregate of income from individual land and the partner's proportionate share in firm land, so the existence of both sources satisfied the statutory condition. On that basis, the objection based on absence of express land-share particulars failed and the cancellation of composition was unsustainable for partners meeting the statutory requirements. Case-Laws Income Tax Fri, 17 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21356