PR. COMMISSIONER OF INCOME TAX vs. M/S MAHARAJA SHREE UMAID MILLS LTD
In the result, Appeal Suit is allowed and the impugned judgment and
ITA/83/2020HC Rajasthan07 May 2022
Bench: The Madurai Bench Of Madras High Court Reserved On : 28.02.2024 Pronounced On : 21.05.2024 Coram: The Honourable Mrs.Justice L.Victoria Gowri A.S.(Md)No.83 Of 2020 1.Jainambeevi 2.Sakkinam Begam 3.Mariam Beevi 4.Fathima Beevi 5.Sahul Hameed 6.Umar Habiba 7.Minor.Sirin Farhana
For Appellant: Mr.J.Barathan
Section 96
35. Deed of partnership dated 01.04.1983 (Exhibit B3 and Exhibit
B4):
On 01.04.1983, a deed of partnership was executed between
M.M.P.M.Syed Mohamed, son of Mapillai Meera Mohaideen Rauther Sayabu,
aged about 57, S.Mapillai Meera Mohaideen, son of M.M.P.M.Syed
Mohammed, aged about 33 and S.Mohammed Hanifa, son of M.M.P.M.Syed
Mohammed, aged about 26, for the purpose of carrying on business dealing