https://www.taxtmi.com/caselaws?id=40016 Non-disclosure of the source of acquisition of drugs was not established where the accused supplied the seller's name, address and particulars, and the prosecution failed to prove that the supplier was fictitious. Partner liability under the deeming provision arose only if the partner was in charge of and responsible for the conduct of the firm's business, or if the offence was committed with consent, connivance or neglect; mere partnership status or a contractual right to participate in management was insufficient. The acquittal was therefore left undisturbed. en-us Wed, 11 Mar 1981 00:00:00 +0530 Sat, 02 Aug 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40016 Non-disclosure of the source of acquisition of drugs was not established where the accused supplied the seller's name, address and particulars, and the prosecution failed to prove that the supplier was fictitious. Partner liability under the deeming provision arose only if the partner was in charge of and responsible for the conduct of the firm's business, or if the offence was committed with consent, connivance or neglect; mere partnership status or a contractual right to participate in management was insufficient. The acquittal was therefore left undisturbed. Case-Laws Income Tax Wed, 11 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40016