https://www.taxtmi.com/caselaws?id=290606 The statutory meaning of "partnership" and "firm" under the Income-tax Act, 1922 was read with Section 239 of the Indian Contract Act, 1872, so the general definition of "person" in the General Clauses Act, 1897 could not be applied where inconsistent with context. On that construction, a firm could not legally be a partner in another firm, and the same reasoning applied to a Hindu joint family. No valid partnership could therefore be constituted between the firm and the Hindu joint family, and the referred question was answered in the negative. en-us Fri, 23 Nov 1934 00:00:00 +0530 Tue, 06 Oct 2020 17:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290606 The statutory meaning of "partnership" and "firm" under the Income-tax Act, 1922 was read with Section 239 of the Indian Contract Act, 1872, so the general definition of "person" in the General Clauses Act, 1897 could not be applied where inconsistent with context. On that construction, a firm could not legally be a partner in another firm, and the same reasoning applied to a Hindu joint family. No valid partnership could therefore be constituted between the firm and the Hindu joint family, and the referred question was answered in the negative. Case-Laws Income Tax Fri, 23 Nov 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290606