LAWS(ALL)-1980-7-81

SHIV NARAIN AGARWAL Vs. COMMISSIONER OF INCOME TAX

Decided On July 07, 1980
SHIV NARAIN AGARWAL Appellant
V/S
COMMISSIONER OF INCOME-TAX Respondents

JUDGEMENT

(1.) THE Income-tax Appellate Tribunal has referred the following questions of law for opinion of this court:

(2.) WE propose to answer the questions seriatim.

(3.) NOW, in the present case, the existence of partnership is sought to be proved on account of the following facts :