UNION OF INDIA AND ORS.versusMAHINDRA AND MAHINDRA LTD., BOMBAY
1995 INSC 1748 March 1995Dismissed
Mahindra & Mahindra Ltd. entered into a ten‑year technical know‑how agreement with Peugeot, a French firm, paying a lump‑sum of 15 million French Francs. The company later imported CKD engine packs and service parts. The Customs Assistant Collector held that the invoice price of the CKD packs was not the sole considera…
STATE OF TAMIL NADUversusKOTHARI SUGARS AND CHEMICALS LTD .
1996 INSC 2068 February 1996Dismissed
The State of Tamil Nadu directed sugar factories to pay an amount in excess of the statutory minimum and additional cane price fixed under the Sugarcane (Control) Order, 1966, as an advance. Kothari Sugars and Chemicals Ltd. paid this excess amount and challenged the State's demand that purchase tax be levied on it. Th…
SHYAM BABU VERMA AND ORS.versusUNION OF INDIA AND ORS.
1994 INSC 538 February 1994
The petitioners, appointed as Pharmacists Grade‑B in the Northern Railway Central Hospital, were placed in the higher pay scale of Rs 330‑560 despite being qualified only under clause (d) of Section 31 of the Pharmacy Act, 1948, which entitled them to the lower scale of Rs 330‑480. In 1984 they were ordered to be shift…
VST INDUSTRIES LTD.versusCOLLECTOR OF CENTRAL EXCISE, HYDERABAD
1998 INSC 78 January 1998Appeal(s) allowed
JAMAAT-E-ISLAMI HINDversusUNION OF INDIA
1994 INSC 5797 December 1994Directions issued
The Central Government declared Jamaat‑e‑Islami Hind an unlawful association under the Unlawful Activities (Prevention) Act, 1967, based on alleged statements questioning India's sovereignty. The declaration was referred to a Tribunal, which, relying on a résumé of intelligence reports and affidavits from officials who…
CHANDRASWAMI AND ANOTHERversusCENTRAL BUREAU OF INVESTIGATION
1996 INSC 13017 November 1996Disposed off
The petitioners, Chandraswami and another, were accused of cheating under Sections 120B and 420 of the IPC for allegedly obtaining US$1 lakh from a complainant in 1983. They were arrested in 1988, released on bail with conditions, and later permitted to travel abroad. After a Supreme Court‑ordered restraint on foreign …
ANUKUL CHANDRA PRADHANversusUNION OF INDIA AND ORS.
1996 INSC 11497 October 1996Disposed off
The petition under Article 32 sought Supreme Court directions to ensure that investigations by the CBI and other agencies into alleged crimes by public functionaries were completed and charge‑sheets filed. The Court noted that charge‑sheets had already been filed in three cases (St. Kitts forgery, Lakhubhai Pathak chea…
PATNA REGIONAL DEVELOPMENT AUTHORITY AND ORS. ETC.versusMIS. RASHTRIYA PARIYOJANA NIRMAN NIGAM AND ORS. ETC.
1996 INSC 6307 May 1996Appeal(s) allowed
The Patna Regional Development Authority (PRDA) invited tenders for a high‑rise building and received three bids, the lowest being from Rashtriya Pariyojana Nirman Nigam (RPNN), which had been black‑listed for five years by the State Water Resources Department. The PRDA’s Tender Committee rejected RPNN’s bid on the gro…
INDIAN OIL CORPORATION LTD.versusMUNICIPAL CORPORATION AND ANR.
1995 INSC 2567 April 1995Dismissed
The petition filed by Indian Oil Corporation Ltd. challenged a Full Bench judgment of the Madhya Pradesh High Court that had overruled a Division Bench decision on the construction of Section 138(b) of the Madhya Pradesh Municipal Corporation Act, 1956, which contains a non‑obstante clause. The Supreme Court examined w…
INDORE DEVELOPMENT AUTHORITYversusSMT. SADHANA AGARWAL AND ORS.
1995 INSC 1697 March 1995Appeal(s) allowed
The Indore Development Authority (IDA) advertised LIG and MIG flats on a hire‑purchase basis, stating only an estimated price that would be finalized at allotment. Over several years the Authority raised the price from the original estimates of Rs 45,000 (LIG) and Rs 70,000 (MIG) to Rs 60,000 and Rs 95,000, and later t…
STATE OF M.P.versusSURESH KUMAR
1997 INSC 1217 February 1997Appeal(s) allowed
The State of Madhya Pradesh appealed against a High Court order that had set aside a confiscation order against the owner of a truck that was found carrying 120 teak logs illegally. The truck was stopped by forest officials; the occupants opened fire and fled, and the vehicle was seized under Section 15(6) of the Madhy…
SATNAM SINGH AND ORS.versusPUNJAB AND HARYANA HIGH COURT AND ORS.
1997 INSC 1227 February 1997Appeal(s) allowed
The Supreme Court examined whether Rules 16 and 30 of the Punjab and Haryana High Court Establishment (Appointment and Conditions of Service) Rules, 1973—rules that dealt with recruitment quota and seniority—came into force on 1 March 1974 or on 23 January 1975. The Court held that the proviso to Article 229(2) of the …
K. ASHOK REDDY ETC.versusTHE GOVERNMENT OF INDIA AND ORS.
1994 INSC 507 February 1994Dismissed
K. Ashok Reddy filed a writ petition seeking a declaration that High Court judges could not be transferred under Article 222 of the Constitution, alleging that transfers were arbitrary, biased and eroded judicial independence, and that the Supreme Court's Judges' Case‑II had wrongly excluded judicial review, conflictin…
M.C. MEHTA ETC.versusUNION OF INDIA AND ORS.
1998 INSC 37 January 1998
The Supreme Court considered a petition filed under Article 32 seeking clarification on the constitution of an Environment Pollution (Prevention and Control) Authority for the National Capital Region (NCR) under Section 3 of the Environment Protection Act, 1986. The Court examined whether the earlier order of 13 Septem…
SATYANARAYAN SHARMA AND ORS.versusNATIONAL MINERAL DEVELOPMENT CORPORATION LTD. AND ORS.
1990 INSC 2206 August 1990Dismissed
The petitioners, daily-rated workmen of National Mineral Development Corporation Ltd., filed a writ seeking regularisation and equal pay for equal work, alleging they performed the same duties as regular employees. The respondents contended that there was no work or vacancy for the petitioners, who were retained on the…
NIRMA INDUSTRIES LTD.versusDIRECTOR GENERAL OF INVESTIGATION AND REGISTRATION
1997 INSC 4846 May 1997Disposed off
Nirma Industries Ltd., a manufacturer of washing powders, launched a prize‑lottery scheme by placing coupons in its detergent packs. A consumer complaint alleged that Nirma had raised the price of its detergent shortly before the scheme to recover the value of the prizes, constituting an unfair trade practice under Sec…
CANARA BANKversusNUCLEAR POWER CORPORATION OF INDIA LTD. AND ORS.
1995 INSC 1606 March 1995Appeal(s) allowed
Canara Bank appealed a decision of the Company Law Board (CLB) that had refused to register bonds purchased from Nuclear Power Corporation of India Ltd. The CLB had been hearing the bank's application under Section 111 of the Companies Act when the Special Court (Trial of Offences Relating to Transactions in Securities…
SH. DHARMVIRversusAMAR SINGH
1996 INSC 1936 February 1996Dismissed
The appellant, Dharmvir, was elected to the Haryana Legislative Assembly from the Toshan constituency in June 1987. Petitioners alleged that during the counting of votes, Dharmvir's agents double‑marked, defaced and mutilated ballot papers cast for the rival candidate, Bansi Lal, and intimidated the Returning Officer t…
MADAN LAL AND ORS.versusSTATE OF JAMMU AND KASHMIR AND ORS.
1995 INSC 1006 February 1995Dismissed
The Jammu & Kashmir Public Service Commission advertised for Munsiff posts, conducted a written exam and a viva voce interview. Unsuccessful candidates (petitioners) challenged the interview, alleging manipulation, lack of faculty‑wise marking, absence of tape‑recording, bias favouring certain candidates, ineligibility…
ALMITRA H. PATEL AND ANR.versusUNION OF INDIA AND ORS.
1998 INSC 16 January 1998
In a writ petition under Article 32, Almitra H. Patel and another sought directions for improvement of urban solid waste management in Class‑I cities, alleging violations of the right to a healthy environment. The Supreme Court examined the need for a coordinated approach involving municipal corporations, state governm…
KHODAY DISTILLERIES LIMITED AND ANR.versusTHE REGISTRAR GENERAL SUPREME COURT OF INDIA
1995 INSC 8365 December 1995Dismissed
Khoday Distilleries Ltd. and others filed a writ petition under Article 32 of the Constitution seeking reconsideration of a Supreme Court judgment that had become final after the dismissal of appeals and review petitions. They contended that the civil appeals were decided on merits without a proper hearing, violating n…
UNION OF LNDIA AND ORS.versusSUSHIL KUMAR MODI AND ORS.
1996 INSC 12805 November 1996Disposed off
The Supreme Court heard appeals against a Patna High Court order that, in an application for extension of time, directed all CBI investigation reports in the Bihar "Fodder Scam" to be submitted directly to the High Court and barred the Director of the CBI from intervening in the investigation. The Court held that the D…
GUJARAT HOUSING BOARD ENGINEERS ASSOCIATION AND ANR.versusSTATE OF GUJARAT AND ORS.
1993 INSC 3635 November 1993Appeal(s) allowed
The Gujarat Housing Board Engineers Association and certain board employees challenged a direction from the Gujarat State Government that the Board appoint an officer from the State's Building and Communication Department on deputation to the post of Assistant Housing Commissioner (Technical). The High Court dismissed …
STRIDEWELL LEATHERS (P) LTD. AND ORS.versusBHANKERPUR SIMBHAOLI BEVERAGES (P) LTD. AND ORS.
1993 INSC 3175 October 1993Appeal(s) allowed
The appellants, Stridewell Leathers Ltd., filed a petition under Sections 397/398 of the Companies Act, 1956 before the Company Law Board concerning Shoe Specialities Pvt. Ltd., whose registered office was in Madras. The Board, sitting in Delhi, passed an order which a shareholder appealed to the Delhi High Court under…
ARJUN KHIAMAL MAKHIJANI ETC.versusJAMNADAS C. TULIANI & ORS. ETC.
1989 INSC 3035 October 1989Dismissed
Jamunadas C. Tuliani, the landlord, sued five tenants and Arjun Khiamal Makhijani (defendant No.6) for eviction under the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, alleging six months' rent arrears and illegal sub‑letting of a garage. The trial court decreed eviction on the grounds of rent default …
INDIAN OIL CORPORATION LTD. AND ANR.versusASHOK KUMAR ARORA
1997 INSC 1065 February 1997Appeal(s) allowed
The respondent, a senior stenographer in Indian Oil Corporation Ltd., was identified by a vigilance enquiry as the organiser of a scheme in which employees submitted forged medical certificates and bills to obtain reimbursements, causing monetary loss to the corporation. He was charge‑sheeted, suspended and, after a de…
THE COMMISSIONER OF INCOME-TAX, TAMIL NADUversusCITY MILLS DISTRIBUTORS (P) LTD .
1996 INSC 1785 February 1996Disposed off
City Mills Distributors Pvt. Ltd. was incorporated on 30 October 1972. Its promoters had earned Rs. 24,862 from business carried out between 1 and 20 October 1972, before the company existed, and the Income‑Tax Officer included this amount as pre‑incorporation profit in the company's assessment for AY 1974‑75. The Trib…
S. BALDEV SINGH MANNversusS. GURCHARAN SINGH, MLA AND ORS.
1996 INSC 1795 February 1996Dismissed
The appellant, S. Baldev Singh Mann, filed an election petition challenging the 1992 Punjab Legislative Assembly election of S. Gurcharan Singh (respondent No.1) on grounds of booth capturing and overspending. He alleged that the respondent and his agents threatened the appellant's polling agent and exceeded the permis…
I. MANILAL SINGHversusDR. H. BOROBABU SINGH AND ANR.
1993 INSC 435 February 1993Disposed off
The Supreme Court heard a contempt petition filed by I. Manilal Singh, Secretary of the Manipur Legislative Assembly, who alleged that Dr. H. Borobabu Singh, the Speaker of the Assembly, had ordered his compulsory retirement as retaliation for implementing the Court’s earlier orders quashing the disqualification of cer…
DEVI CINE PROJECTOR MANUFACTURING CO., ETC. ETC.versusCOMMISSIONER OF INCOME TAX
1990 INSC 275 February 1990Appeal(s) allowed
Devi Cinema and other firms challenged the disallowance of interest paid to their partners under Section 40(b) of the Income Tax Act, 1961. The Income Tax Appellate Tribunal had held that the entire interest paid by the firm to a partner was disallowable, ignoring any interest the partner paid back to the firm on borro…
SUMITOMO HEAVY INDUSTRIES LTD.versusONGC LTD. AND ORS.
1997 INSC 7884 December 1997Dismissed
Sumitomo Heavy Industries Ltd entered into a contract with ONGC Ltd for the installation of an oil platform, containing a clause that disputes would be governed by Indian law and arbitrated in London under ICC rules. A dispute led to arbitration, and the appointed umpire issued an award. ONGC filed a petition in the Bo…
ORIENTAL INSURANCE CO. LTD.versusSUNITA RATH! AND ORS.
1997 INSC 7894 December 1997Appeal(s) allowed
A motor vehicle accident occurred on 10 December 1991 at 2:20 p.m. The owner obtained an insurance policy later that same day at 2:55 p.m., the cover note expressly stating that the policy would become effective at 2:55 p.m. The insurer paid the claimants in full, but the High Court held that the insurer, not the owner…
T.N. GODAVARMAN THIRUMULKPAD ETC.versusUNION OF INDIA AND ORS. ETC. ETC.
1997 INSC 2264 March 1997Disposed off
The Supreme Court, hearing a writ petition under Article 32 challenging the implementation of the Forest Conservation Act, 1980, modified its earlier interim order of 12 December 1996. It directed the constitution of a High Power Committee to prepare an inventory of all timber and timber products in forest areas and mi…
STATE OF HARYANA AND ORS.versusKARNAL CO-OP. FARMERS SOCIETY LIMITED ETC. ETC.
1993 INSC 804 March 1993Dismissed
The case concerned the constitutionality of the Punjab Village Common Lands (Regulation) Haryana Amendment Acts of 1974 and 1981, which sought to retrospectively bar civil courts from adjudicating disputes over village common lands (shamilat deh) and to empower Assistant Collectors to disregard earlier civil‑court decr…
JARNAIL SINGHversusSECRETARY, MINISTRY OF HOME AFFAIRS AND ORS.
1992 INSC 3273 December 1992Dismissed
Jarnail Singh, a retired Under Secretary, was found guilty of serious irregularities and the President ordered permanent withholding of his full pension and death‑cum‑retirement gratuity. Singh challenged the order, arguing that Rule 9 of the Central Civil Services (Pension) Rules, 1972 did not empower the President to…
UNION TERRITORY OF CHANDIGARHversusDILBAGH SINGH AND ORS.
1992 INSC 3003 November 1992Appeal(s) allowed
The Chandigarh Administration cancelled a select list of 32 conductors prepared by a three‑member Selection Board after finding that interview marks had been manipulated to favour certain candidates, although no direct evidence of corruption was established. The cancelled candidates approached the Central Administrativ…
FOOD CORPORATION OF INDIAversusKAMDHENU CATILE FEED INDUSTRIES
1992 INSC 3013 November 1992Appeal(s) allowed
The Food Corporation of India (FCI) invited tenders for the sale of damaged food grains. The respondent submitted the highest bid, but FCI deemed the price inadequate and invited all tenderers to negotiate for higher offers. The respondent refused to revise its bid, and a higher offer was obtained during negotiations, …
RASHTRIYA MILL MAZDOOR SANGHversusTHE STATE OF MAHARASHTRA AND ORS.
1996 INSC 9883 September 1996Dismissed
The appellant, a workers' union, challenged the constitutional validity of Sections 9(2), 10(2), 12(1) and 26 of the Central India Spinning, Weaving and Manufacturing Company Limited, the Empress Mills, Nagpur (Acquisition and Transfer of Undertaking) Act, 1986, alleging violations of Articles 14, 19(1)(c) and 21 of th…
J.L. VARANDANIversusSMT. ASHALATA MUKHERJEE (DEAD) BY LRS.
1990 INSC 2173 August 1990Dismissed
The appellant, a tenant, defaulted on rent and was sued for eviction by the landlady. He filed petitions under Sections 17(2) and 17(2A) of the West Bengal Premises Tenancy Act, seeking to deposit arrears in instalments and to obtain protection against eviction under Section 17(4). The trial court ordered him to pay th…
COMMISSIONER OF WEALTH TAX, LUCKNOWversusRAJA VISHWANATH PRATAP SINGH
1996 INSC 4813 April 1996Appeal(s) allowed
The appellant, Commissioner of Wealth Tax, challenged the High Court's order that allowed a deduction of a Rs 30 lakh decree amount as a debt owed by the assessee, Raja Vishwanath Pratap Singh, under the Wealth Tax Act. The decree arose from his father's debts under the U.P. Encumbered Estates Act; the father's estate …
SHRI KAILASH CHAND AND ORS.versusLT. GOVERNOR OF DELHI AND ORS.
1997 INSC 863 February 1997Dismissed
The petitioners challenged the constitutional validity of the amendment made on 19 May 1989 to Rule 26(3) of the Delhi Administration Subordinate Service Rules, 1967, which provided for the integration of seniority of officers from the Executive and Ministerial branches by a 'rota' system. The Supreme Court examined wh…
CH. RAMALINGA REDDYversusSUPERINTENDING ENGINEER AND ANR.
1994 INSC 5732 December 1994Appeal(s) allowed
The contractor (appellant) entered into an excavation contract with the State Government and, after disputes, the matter was referred to an arbitrator who rendered an award on 29 July 1985. The award was filed in the court on 5 August 1985, the court gave notice of filing on 7 August 1985, and the respondents filed a p…
P.D. PUSHPARAJANversusSTATE OF KERALA
1992 INSC 3262 December 1992Dismissed
The Supreme Court examined the murder of Divakaran, for which four accused, including Pushparajan (A‑3) and Murali (A‑4), were convicted under IPC sections 302 and 324 read with section 34 and sentenced to life imprisonment. The appellants argued that A‑3 should only be liable for the assault (section 324) and that all…
STATE OF MADHYA PRADESHversusAJAY SINGH AND ORS. ETC.
1992 INSC 2992 November 1992Dismissed
The Madhya Pradesh Government constituted a single‑member Commission of Inquiry to investigate the Churhat Children’s Welfare Society, appointing Justice S.T. Ramalingam. After his retirement, the State replaced him by notifications appointing retired judges G.G. Sohani and later Kamlakar Choubey. Writ petitions challe…
STATE OF U.P. AND ANR.versusC.L. AGARWAL AND ANR. ETC.
1997 INSC 4652 May 1997Dismissed
The respondent, a former employee of the Allahabad High Court, received four premature salary increments by orders of the Chief Justice but the State of Uttar Pradesh excluded those increments when calculating his pension. The respondent challenged this in a writ petition, which a Full Bench of the Allahabad High Court…
THE STATE OF BIHAR AND ORS.versusSURESH CHANDRA MUKHERJEE
1996 INSC 6152 May 1996Disposed off
The State of Bihar appointed retired Patna High Court Judge Suresh Chandra Mukherjee as Presiding Officer of an Industrial Tribunal, but failed to honor the re‑employment conditions stipulated in the notification. Mukherjee filed a writ petition in the Patna High Court seeking enforcement of those benefits, and the Hig…
HINDUSTAN ZINC LTD. ETC. ETCversusANDHRA PRADESH STATE ELECTRICITY BOARD & ORS
1991 INSC 1272 May 1991Dismissed
The appellants, industrial electricity consumers, challenged the Andhra Pradesh State Electricity Board’s upward revision of high‑tension tariffs and the imposition of a fuel‑cost adjustment charge. The Supreme Court held that the Board’s power to fix tariffs under s.49 of the Electricity (Supply) Act, 1948, remains va…
STATE OF WEST BENGAL AND ORS. ETC. ETC.versusAGHORE NATH DEY AND ORS. ETC. ETC.
1993 INSC 1372 April 1993Appeal(s) allowed
The petitioners were Sub‑Assistant Engineers who had been appointed as temporary Assistant Engineers on an ad hoc basis between 1972 and 1976, with extensions up to 26 February 1980. They sought seniority from the date of their initial ad hoc appointment, claiming they were direct recruits and not promotees. The State …
HEERA PRASADversusSTATE BANK OF INDIA AND OTHERS
1993 INSC 762 March 1993Granted
Heera Prasad, a State Bank of India employee, was charged with granting loans without proper documentation and receiving illegal gratification. An initial enquiry found him guilty and he was dismissed, but the Patna High Court set aside the dismissal, directing a fresh enquiry. The same enquiry officer conducted an "ad…
ELECTION COMMISSION OF INDIAversusMOHD. ABDUL GHANI AND ORS.
1995 INSC 6601 November 1995Appeal(s) allowed
Sixteen villages that were originally part of Murshidabad district and fell within the Jangipur Parliamentary Constituency under the Delimitation Order, 1976, were later administratively transferred to the district of Maida due to a change in the course of the River Ganges. The residents filed a writ petition seeking a…
BHUWNESHWAR SINGHversusUNION OF INDIA AND ORS.
1993 INSC 2801 September 1993Dismissed
Bhuwneshwar Singh, a sepoy, was dismissed from service and sentenced to four months' rigorous imprisonment by a District Court Martial (DCM). He challenged the dismissal, conviction, and sentence in the Calcutta High Court, alleging violations of Army Rules and illegal pre‑trial detention beyond three months without Ce…
THE PROPERTY OWNERS' ASSOCIATION AND ORS.versusTHE STATE OF MAHARASHTRA AND ORS.
1996 INSC 5981 May 1996Matter referred to larger bench
The petition challenged the constitutional validity of Chapter VIII‑A of the Maharashtra Housing and Area Development Act, 1976, which allows acquisition of properties on payment of one hundred times the monthly rent, and argued that Article 31C of the Constitution shields the Act from attack under Articles 14 and 19. …
UNION OF INDIAversusTHAMISHARASI AND ORS.
1995 INSC 3181 May 1995Dismissed
The Narcotics Control Bureau seized a consignment of hashish and arrested three persons under the NDPS Act. The complaint was not filed within the 90‑day period prescribed in the proviso to Section 167(2) of the CrPC, and the accused claimed an automatic right to bail. The High Court allowed the bail, holding that the …
AJIT SINGH JANUJA AND OTHERSversusSTATE OF PUNJAB AND OTHERS
1996 INSC 3421 March 1996Disposed off
The petitioners, employees of the Punjab Civil Secretariat, challenged the State's reservation policy, arguing that members of Scheduled Castes (SC) and Backward Classes (BC) who had been promoted under the roster system were being given undue advantage in subsequent promotions against general‑category posts due to the…
AHMEDABAD MANUFACTURING AND CALICO PRINTING CO. LTD. AND ANR.versusA.V. JOSHI
1996 INSC 3431 March 1996Appeal(s) allowed
Ahmedabad Manufacturing and Calico Printing Co. Ltd. set up two new industrial undertakings – a polyester fibre plant (1975‑76) and a Sulzer plant (1976‑77) – and claimed relief under Section 80K of the Income Tax Act, 1961, together with a certificate under Section 197(3) for dividend exemption in the assessment year …
COMMISSIONER OF INCOME TAXversusM/S ALL INDIA TEA AND TRADING CO. LTD.
1996 INSC 3461 March 1996Dismissed
All India Tea and Trading Co. Ltd. received Rs. 1,24,638 as compensation when its agricultural land in Assam was requisitioned under the Assam Land (Requisition and Acquisition) Act, 1948 and allotted to refugees who continued to cultivate it. The company claimed the compensation was agricultural income and therefore e…
M/S. REAL FOOD PRODUCTS LTD. AND ORS. ETC. ETC.versusA.P. STATE ELECTRICITY BOARD AND ORS.
1995 INSC 1491 March 1995Dismissed
The appellants, high‑tension electricity consumers including Real Food Products Ltd., challenged the Andhra Pradesh State Electricity Board’s tariff revisions, arguing that the board’s imposition of a fuel‑adjustment cost only on high‑tension users and the flat‑rate concession for agricultural pump sets violated Articl…
THE ADDITIONAL COMMISSIONER OF INCOME-TAX, ANDHRA PRADESHversusM/S. DEGAON GANGA REDDY G. RAMAKRISHNA AND CO. AND ORS.
1995 INSC 1501 March 1995Dismissed
The case concerned a main partnership engaged in abkari (liquor) business that had a partner, Ganga Goud, who held a 10% share. Ganga Goud and eleven other persons formed a sub‑partnership to provide the capital required for his share and to share the profits and losses arising from the main partnership. The Income‑Tax…