{"id":5348,"date":"1990-08-30T00:00:00","date_gmt":"1990-08-29T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/uttam-kumar-pramod-kumar-vs-c-i-t-kanpur-on-30-august-1990"},"modified":"2019-02-06T08:07:49","modified_gmt":"2019-02-06T02:37:49","slug":"uttam-kumar-pramod-kumar-vs-c-i-t-kanpur-on-30-august-1990","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/uttam-kumar-pramod-kumar-vs-c-i-t-kanpur-on-30-august-1990","title":{"rendered":"Uttam Kumar Pramod Kumar vs C.I.T., Kanpur on 30 August, 1990"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Uttam Kumar Pramod Kumar vs C.I.T., Kanpur on 30 August, 1990<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1990 186 ITR 188 SC, 1992 Supp (2) SCC 504<\/div>\n<div class=\"doc_author\">Author: K J Shetty<\/div>\n<div class=\"doc_bench\">Bench: K J Shetty, K Singh<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>K. Jagannatha Shetty, J.<\/p>\n<p>1. The High Court, having considered the relevant terms of the partnership deed in question, has reached the conclusion that the minors were admitted as full-fledged partners and, therefore, the partnership deed was not liable to be registered. The view taken by the High Court was doubted for the subsequent year of assessment and the question was referred to a Full Bench. The Full Bench, by the decision  (Addl.  CIT  v. Uttam Kumar Pramod Kumar), has reiterated the view taken by the Division Bench for the earlier assessment year.\n<\/p>\n<p>2. We have ourselves examined the terms of the partnership deed. We are unable to take a view different from the one expressed by the High Court. Although the preamble of the deed provides that the minors were admitted to the benefits of the partnership, the dominant intention of the parties as it appears from the other terms of the deed unmistakably points out that the minors were, in fact, admitted as full partners and not for benefits alone. There is, therefore, no reason to disagree with the conclusion of the High Court.\n<\/p>\n<p>3. The civil appeal is dismissed with no order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Uttam Kumar Pramod Kumar vs C.I.T., Kanpur on 30 August, 1990 Equivalent citations: 1990 186 ITR 188 SC, 1992 Supp (2) SCC 504 Author: K J Shetty Bench: K J Shetty, K Singh ORDER K. Jagannatha Shetty, J. 1. The High Court, having considered the relevant terms of the partnership deed [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-5348","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Uttam Kumar Pramod Kumar vs C.I.T., Kanpur on 30 August, 1990 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/uttam-kumar-pramod-kumar-vs-c-i-t-kanpur-on-30-august-1990\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Uttam Kumar Pramod Kumar vs C.I.T., Kanpur on 30 August, 1990 - Free Judgements of Supreme Court &amp; 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