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1988 (10) TMI 14

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.... (Judgement / Order / Decisions)<br>Dated:- 11-10-1988<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : GOKUL CHAND MITHAL., K. S. BHALLA&nbsp; JUDGMENT The judgment of the court was delivered by ....

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.... in the status of an unregistered firm on the ground that the memorandum of partial partition could not be said to create a sub-partnership relation ?" Accordingly, for the reasons recorded in Ram ....