Commissioner Of Income Tax vs Rangila Ram & Ors.

Authority: Supreme Court Date: 2000-08-03 Section: 185 Acts: Income Tax Act 1961, State Excise Enactments (Himachal Pradesh) Result: Revenue Citation: (2002) 174 CTR (SC) 114 : (2002) 254 ITR 230 (SC) : (2002) 122 TAXMAN 709 (SC) Justices: S.P. Bharucha, U.C. Banerjee & N. Santosh Hegde, JJ. Appeal No: Civil Appeal No. 150 of 1998*
Whether a partnership firm dealing in liquor, where only some partners hold the liquor licence, is entitled to registration under section 185 of the Income Tax Act, 1961 --- Held No, as such partnership is illegal and contrary to excise laws.

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