1983 (11) TMI 39

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.... RAJASEKHARA MURTHY J.-The Income-tax Appellate Tribunal, Bangalore Bench, has referred the following question of law under s. 256(1) of the I.T. Act, 1961, for the two assessment years 1973-74 and 1974-75 " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that there was a valid partnership entitled for registration under the Income-tax Act, 1....

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....xecution of the instrument. So far as the second ground was concerned, the Tribunal considered the three documents executed as between the partners for the purpose of finding out the existence of the partnership and the allotment of shares. In paragraph 5 of the order, the Tribunal has referred to those three documents. It is not disputed that a partnership can be evidenced by more than one instru....

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.... the instrument was duly stamped when the Deputy Commissioner certified that the deficiency was made good on April 22, 1978. As to the second ground above referred to, suffice it to state that it is well settled law that two or three documents may be read together for the purpose of determining whether a partnership existed as between the partners. It is true that the shares are not specificall....