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BARE ACTS

Supreme Court (SC) Judgements on Indian Partnership Act, 1932

Bare Act Title Category / State
Indian Partnership Act, 1932 Civil Laws
 

List of Judgements

Sachin Jaiswal Vs. M/s. Hotel Alka Raje & Ors.

Judgement Date : february/2025, Citation : 2025 Latest Caselaw 197 SC

M/s. Crystal Transport Pvt. Ltd. & Anr. Vs. A Fathima Fareedunisa & Ors.

Judgement Date : november/2024, Citation : 2024 Latest Caselaw 700 SC

SBI General Insurance Company Ltd. Vs. Krish Spinning

Judgement Date : july/2024, Citation : 2024 Latest Caselaw 452 SC

Victory Iron Works Ltd. Vs. Jitendra Lohia & Anr.

Judgement Date : march/2023, Citation : 2023 Latest Caselaw 194 SC

Sirajudheen Vs. Zeenath & Ors.

Judgement Date : february/2023, Citation : 2023 Latest Caselaw 151 SC

Patil Automation Pvt. Ltd. Vs. Rakheja Engineers Pvt. Ltd.

Judgement Date : august/2022, Citation : 2022 Latest Caselaw 645 SC

Rajendra Bajoria Vs. Hemant Kumar Jalan

Judgement Date : september/2021, Citation : 2021 Latest Caselaw 414 SC

Kiran Devi Vs. The Bihar State Sunni Wakf Board

Judgement Date : april/2021, Citation : 2021 Latest Caselaw 175 SC

Headnote :

A. Wakf Act, 1995, Sections 85 and 85A - Wakf Tribunal - Jurisdiction - The plaintiff sought the jurisdiction of the Civil Court, while the Wakf Board and the appellant defendant requested the transfer of the suit to the Wakf Tribunal. The Civil Court granted the transfer order at their request, whi...

Gujarat Urja Vikas Nigam Ltd. Vs. Mr. Amit Gupta

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 130 SC

Headnote :

The Insolvency and Bankruptcy Code of 2016, specifically Section 60(5), along with Sections 61(h), 62, and 86 of the Electricity Act of 2003, addresses the issue of staying the termination of a Power Purchase Agreement (PPA). The National Company Law Tribunal (NCLT) and the National Company Law Appe...

Amway India Enterprises Pvt. Ltd. Vs. Ravindranath Rao Sindhia

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 117 SC

Headnote :

The Arbitration and Conciliation Act of 1996, specifically Sections 2(1)(f)(i) and 11(6), addresses international commercial arbitration and the validity of appointing a sole arbitrator. If a transaction involves at least one party who is either a foreign national, a resident of a country other than...

P. Mohanraj Vs. M/s. Shah Brothers Ispat Pvt. Ltd.

Judgement Date : march/2021, Citation : 2021 Latest Caselaw 109 SC

Headnote :

A. The Insolvency and Bankruptcy Code, 2016, Section 14(1)(a) - Moratorium - The purpose of the moratorium provision is to prevent the depletion of a corporate debtor\'s assets during the insolvency resolution process, allowing the business to continue operating as a going concern. This approach aim...

AVIATION TRAVELS PVT. LTD. vs. BHAVESHA SURESH GORADIA

Judgement Date : march/2020, Citation : 2020 Latest Caselaw 213 SC

Headnote :

The Constitution of India, 1950, Article 136 - Ex-parte order - The High Court rejected the notice of motion and refused to overturn the ex-parte judgment against the appellant. The lawsuit sought the recovery of Rs. one crore, with the plaintiff claiming interest at a rate of 24% per annum. The ex-...

VINAY EKNATH LAD vs. CHIU MAO CHEN

Judgement Date : december/2019, Citation : 2019 Latest Caselaw 1304 SC

Headnote :

IMPORTANTIn eviction proceedings, the landlord may be required to demonstrate their title; however, this does not need to be proven with the same rigor as in a suit for a declaration of title.A. Under Section 106 of the Transfer of Property Act, 1882, and Section 45(1) of the Indian Partnership Act,...

S.P.MISRA vs. MOHD.LAIQUDDIN KHAN

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 1005 SC

Headnote :

IMPORTANTClause in Partnership Deed Stating that Legal Representatives Become Partners Upon Death of a Partner - This Clause Contradicts the Act.A. Indian Partnership Act, 1932 Section 42 - Dissolution of Partnership Upon Death of a Partner - According to the partnership deed, in the event of a part...

DUNCANS INDUSTRIES LTD vs. A.J. AGROCHEM

Judgement Date : october/2019, Citation : 2019 Latest Caselaw 951 SC

Headnote :

IMPORTANT\"The \"Corporate Insolvency Resolution Process\" should not be confused with \"Winding Up Proceedings\".A. According to Section 9 of the Insolvency and Bankruptcy Code, 2016 and Section 16G(1)(c) of the Tea Act, 1953 - Regarding the initiation of the corporate insolvency resolution process...

M/S. Innoventive Industries Ltd. Vs. ICICI Bank & ANR. [August 31, 2017]

Judgement Date : august/2017, Citation : 2017 Latest Caselaw 624 SC

M/s. Modern Hotel Vs. Commissioner of Excise & Ors. [August 19, 2015]

Judgement Date : august/2015, Citation : 2015 Latest Caselaw 536 SC

M/S Gammon India Ltd. Vs. Commissioner of Customs, Mumbai

Judgement Date : july/2011, Citation : 2011 Latest Caselaw 484 SC

Raghu Lakshminarayanan Vs. M/S. Fine Tubes [2007] Insc 368 (5 April 2007)

Judgement Date : april/2007, Citation : 2007 Latest Caselaw 296 SC

M.V.S Karunakaran Vs. Krishan [2006] Insc 967 (15 December 2006)

Judgement Date : december/2006, Citation : 2006 Latest Caselaw 910 SC

Ashutosh Vs. State of Rajasthan & Ors [2005] INSC 454 (30 August 2005)

Judgement Date : august/2005, Citation : 2005 Latest Caselaw 453 SC

Kavitha Trejam Vs. Balsara Hygiene Products [1994] INSC 353 (11 July 1994)

Judgement Date : july/1994, Citation : 1994 Latest Caselaw 348 SC

S.V. Chandra Pandian & Ors Vs. S.V. Sivalinga Nadar & Ors [1993] INSC 9 (11 January 1993)

Judgement Date : january/1993, Citation : 1993 Latest Caselaw 9 SC

Headnote :

Six brothers, namely the four appellants and respondents 1 and 2, were engaged in a partnership business. Disputes arose among them regarding the business operations, leading them to enter into an arbitration agreement to resolve these issues, which they referred to three arbitrators. The arbitrator...

Sanganer Dal and Flour Mill Vs. F.C.I. & Ors [1991] INSC 266 (22 October 1991)

Judgement Date : october/1991, Citation : 1991 Latest Caselaw 266 SC

Headnote :

The appellant, a partnership firm comprising nine partners, included one Satya Narain among them. On July 25, 1973, he submitted a tender on behalf of the firm to the respondents, proposing to supply 1000 quintals of Gram Dal at a price of Rs.185 per bag. The respondents accepted this tender. Howeve...

Sham Sundar & Ors Vs. State of Haryana [1989] NSC 246 (21 August 1989)

Judgement Date : august/1989, Citation : 1989 Latest Caselaw 246 SC

Headnote :

The limited supply of levy rice to the State Government by authorized millers violates the Haryana Rice Procurement (Levy) Order, 1979, established under section 3 of the Essential Commodities Act, 1955. This violation is subject to penalties under section 7 of the Act. According to section 10(1) of...

Wajid Ali Abid Ali, Vs. Commissioner of Income Tax, Lucknow [1987] INSC 318 (10 November 1987)

Judgement Date : november/1987, Citation : 1987 Latest Caselaw 317 SC

Headnote :

This Court received two appeals: the first (Civil Appeal No. 1792 (NT) of 1974) was filed by the assessee from the Allahabad High Court, and the second (Civil Appeal No. 609 (NT) of 1975) was filed by the revenue via certificate from the Gujarat High Court. Both appeals addressed a similar issue reg...

Helper Girdhiarbhai Vs. Saiyed Mohmad Mirasaheb Kadri & Ors [1987] INSC 154 (6 May 1987)

Judgement Date : may/1987, Citation : 1987 Latest Caselaw 153 SC

Headnote :

Sub-section (2) of section 29 of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, as it was at the relevant time, prohibited any further appeals against decisions made under sub-section (1) and instead granted revisionary authority to the High Court in such cases.The appellant-tena...

Reserve Bank of India VS. Peerless General Finance & Investment Co. Ltd. Ors [1987] INSC 21 (22 January 1987)

Judgement Date : january/1987, Citation : 1987 Latest Caselaw 21 SC

Headnote :

The Peerless General Insurance and Investment Co. Ltd. was established in 1932. Following the nationalization of life insurance, the company rebranded itself as \"the Peerless General Finance and Investment Co. Ltd.\" For more than 25 years, the company has focused on finance and investment. It prov...

Konkan Trading Company Vs. Suresh Govind Kamat Tarkar & Ors [1986] INSC 61 (4 April 1986)

Judgement Date : april/1986, Citation : 1986 Latest Caselaw 61 SC

Headnote :

The appellant-firm initiated a suit against the respondents, which was permitted to be withdrawn on the condition of paying costs of Rs. 100, with the option to file a new suit based on the same cause of action as per sub-rule (3) of rule 1 of Order XXIII of the Code of Civil Procedure, 1908. The ap...

Shri Sunil Siddharthbhai Vs. Commissioner of Income Tax, Ahmadabad [1985] INSC 208 (27 September 1985)

Judgement Date : september/1985, Citation : 1985 Latest Caselaw 208 SC

Headnote :

In Civil Appeal No. 1841 of 1981, the appellant-assesse was a partner in Messrs Suvas Trading Company, a partnership established under a partnership deed dated September 27, 1973. As part of his capital contribution to the partnership, the assesse transferred certain shares of limited companies that...

Deputy Commissioner of Sales-Tax, (Law) Board of Revenue Vs. Messrs K. Kelukutty [1985] INSC120 (3 May 1985)

Judgement Date : may/1985, Citation : 1985 Latest Caselaw 120 SC

Headnote :

The appellant in this case was a partnership firm engaged in the timber trade, consisting of six partners. It submitted its taxable turnover returns for the assessment years 1968-69 and 1969-70 in accordance with the Kerala General Sales Tax Act, 1963, and the Sales Tax Officer completed the assessm...

Pratibha Rani Vs. Suraj Kumar & ANR [1985] INSC 50 (12 March 1985)

Judgement Date : march/1985, Citation : 1985 Latest Caselaw 50 SC

Headnote :

The appellant, Pratibha Rani, who is the estranged wife of the first respondent, Suraj Kumar, lodged a criminal complaint against her husband, his father, three brothers, and a brother-in-law in the court of the Additional Chief Judicial Magistrate in Ludhiana. She alleged that: (i) she was married...

Rameshwar Prasad Vs. State of Uttar Pradesh & Ors [1983] INSC 18 (24 February 1983)

Judgement Date : february/1983, Citation : 1983 Latest Caselaw 18 SC

Headnote :

A \'stage carriage\' as defined by the Motor Vehicles Act of 1939 refers to a motor vehicle that transports more than six passengers for hire or reward, with separate fares paid by or on behalf of individual passengers, either for the entire journey or for specific segments. To operate such a vehicl...

Barendra Prasad Ray & Ors Vs. The Income Tax Officer 'A' Ward Foreign Section & Ors [1981] INSC 86 (7 April 1981)

Judgement Date : april/1981, Citation : 1981 Latest Caselaw 86 SC

Headnote :

The appellants are partners in a law firm based in Calcutta, engaged by a German corporation to represent it in three ongoing lawsuits at the High Court in Calcutta. A London law firm, M/s. Ashurst, Morris, Crisp & Co., also representing the German corporation, instructed the appellants to hire Mr....

Malabar Fisheries Co, Calcutta Vs. Commissioner of Income Tax, Kerala [1979] INSC 189 (19 September 1979)

Judgement Date : september/1979, Citation : 1979 Latest Caselaw 189 SC

Headnote :

The appellant, a firm that was dissolved as originally established on April 1, 1959, was made up of four partners and operated various businesses under different names and styles.The firm was dissolved on March 31, 1963, and according to the dissolution deed agreed upon by the partners, one partner...

Munshi Ram & Ors Vs. Municipal Committee, Chheharta [1979] INSC 62 (6 March 1979)

Judgement Date : march/1979, Citation : 1979 Latest Caselaw 62 SC

Headnote :

According to section 61(1)(b) of the Punjab Municipal Act, 1911, the respondent issued a Notification on May 15, 1946, imposing a profession tax of Rs. 15 per year on each partner of a firm, specifically Bharat Industries Chheharta, the appellants in this case. Subsequently, the tax was increased to...

State of U.P. & ANR Vs. Raza Buland Sugar Co. Ltd., Rampur [1979] INSC 54 (27 February 1979)

Judgement Date : february/1979, Citation : 1979 Latest Caselaw 54 SC

Headnote :

Two joint stock companies entered into agreements with a former Princely State to obtain agricultural land in exchange for fair and equitable land revenue payments. Subsequently, the two companies formed a partnership firm. Following the merger of the State with the Union of India, the Assessing Aut...

Tolaram Bijoy Kumar Vs. Commissioner of Income Tax, Assam [1978] INSC 30 (14 February 1978)

Judgement Date : february/1978, Citation : 1978 Latest Caselaw 30 SC

Headnote :

The income generated from the business of Nathmal Tolaram, operated by Narmal, was classified as income of a Hindu Undivided Family until 1950. Following Narmal\'s death in 1945, the business was partitioned effective April 6, 1949. Subsequently, on April 7, 1949, a partnership deed was executed by...

Vasant Rao & ANR Vs. Shyamrao & Ors [1977] INSC 150 (28 July 1977)

Judgement Date : july/1977, Citation : 1977 Latest Caselaw 150 SC

Headnote :

In a civil lawsuit concerning the dissolution of a partnership between the appellants and respondents, the defendants-respondents contended that the court lacked jurisdiction to hear the case due to the stipulations in Part X of the Companies Act, 1956. This objection was dismissed by the Trial Cour...

Mandyala Govindu & Co. Vs. Commissioner of Income Tax, Andhra Pradesh [1975] INSC 240 (6 October 1975)

Judgement Date : october/1975, Citation : 1975 Latest Caselaw 238 SC

Headnote :

The appellant is a partnership firm consisting of three partners and one minor who is entitled to the benefits of the partnership.One partner holds a 31% share, while the other two partners and the minor each hold a 23% share of the firm\'s profits. However, the partnership deed does not specify how...

Sri Ramamohan Motor Service Vs. Commissioner of Income-Tax, Hyderabad [1973] INSC 79 (11 April 1973)

Judgement Date : april/1973, Citation : 1973 Latest Caselaw 79 SC

Headnote :

The appellant firm was established by five partners, one of whom was a minor represented by his father, as per the partnership deed. The deed stipulated that profits and losses would be shared equally among the partners. On June 30, 1955, the firm submitted an application for registration under sect...

Shere Punjab Silk Stores, Delhi Vs. Commissioner of Income-Tax, Delhi [1972]294 (11 December 1972)

Judgement Date : december/1972, Citation : 1972 Latest Caselaw 294 SC

Headnote :

The firm seeking renewal of its registration under section 26A of the Income Tax Act, 1922, submitted its application in May 1958, claiming that the income for the previous year, which concluded on March 31, 1958, had been distributed among the partners. However, both the Department Tribunal and the...

K. D. Kamath & Co Vs. C.I.T., Bangalore [1971] INSC 280 (11 October 1971)

Judgement Date : october/1971, Citation : 1971 Latest Caselaw 280 SC

Headnote :

The appellant was a partnership firm made up of six partners, established by a document dated March 20, 1959, although the business operations had already begun on October 1, 1958. The partnership was registered under the Indian Partnership Act of 1932 around August 11, 1959. For the assessment year...

Commissioner of Income-Tax, Andhra Pradesh,Hyderabad Vs. Jayalakshmi Rice And Oil Mills Contractor Co [1971] INSC 14 (15 January 1971)

Judgement Date : january/1971, Citation : 1971 Latest Caselaw 14 SC

Headnote :

The firm in question was established through a partnership deed dated October 6, 1955, and was set to commence operations from November 5, 1954. The firm submitted an application for registration under section 26A of the Act for the assessment year 1956-57.The firm\'s previous year was reported as e...

Agarwal snd Co. Vs. Commissioner of Income-Tax, U.P [1970] INSC 88 (7 April 1970)

Judgement Date : april/1970, Citation : 1970 Latest Caselaw 88 SC

Headnote :

A firm was made up of 18 partners, and the partnership deed did not indicate that any partners were acting as representatives of their Hindu Undivided Families. The firm sought registration under section 26A of the Income-Tax Act, 1922. The Income-tax Officer, the Appellate Assistant Commissioner, a...

Debi Prasad Vs. Tribeni Devi & Ors [1970] INSC 68 (18 March 1970)

Judgement Date : march/1970, Citation : 1970 Latest Caselaw 68 SC

Headnote :

The appellant initiated a lawsuit in 1946, asserting that he was the closest heir to his maternal uncle, G, who passed away in 1934.S, the first defendant (the predecessor of the respondents), contested the lawsuit by claiming that he had been adopted by G on the day of his birth in 1892. Relatives...

Commissioner of Income-Tax, Madhya Pradesh,Nagpur Vs. Seth Govindram Sugar Mills Ltd. [1965] INSC 82 (26 March 1965)

Judgement Date : march/1965, Citation : 1965 Latest Caselaw 82 SC

Headnote :

A joint Hindu family with two branches owned a sugar mill. Following a partition, the two kartas formed a partnership in 1943 to operate the sugar mill. Each partner represented their respective joint family, and the partnership agreement stipulated that the death of any partner would not dissolve t...

Kylasa Sarabhiah, Bombay Cloth Shop, Secunderabad Vs. Commissioner of Income-Tax, Andhra Pradesh [1964] INSC 279 (1 December 1964)

Judgement Date : december/1964, Citation : 1964 Latest Caselaw 279 SC

Headnote :

The appellant firm sought registration under section 26-A of the Indian Income-tax Act. In their application, the partners listed included a yarn shop (another firm) along with four other individuals, detailing the collective share of the yarn shop and the shares of the other partners. The Income-ta...

Commissioner of Income-Tax, Ahmedabad Vs. A. Abdul Rahim & Co., Baroda [1964] INSC 248 (4 November 1964)

Judgement Date : november/1964, Citation : 1964 Latest Caselaw 248 SC

Headnote :

A partnership originally consisting of three partners was restructured to include a fourth partner, who was the nephew of one of the existing partners and received a portion of his own share from that partner. The new partnership firm applied for registration under section 26-A of the Income-tax Act...

Shivagouda Ravji Patil & Ors Vs. Chandrakant Neelkanth Sedalge & Ors [1964] INSC 162 (8 May 1964)

Judgement Date : may/1964, Citation : 1964 Latest Caselaw 162 SC

Headnote :

The first respondent, while still a minor, was admitted to the benefits of a partnership formed by respondents 2 and 3. This partnership had debts owed to the appellants. After the partnership was dissolved, the first respondent reached the age of majority but did not choose to opt out of partnershi...

Jagdish Chander Gupta Vs. Kajaria Traders (India) Ltd. [1964] INSC 142 (29 April 1964)

Judgement Date : april/1964, Citation : 1964 Latest Caselaw 142 SC

Headnote :

The respondent entered into a partnership agreement with the appellant, which was not registered. The agreement included an arbitration clause stating that any disputes would be resolved through arbitration in accordance with the Arbitration Act of 1940.When a dispute arose between the respondent an...

Champaran Cane Concern Vs. State of Bihar & ANR [1964] INSC 116 (9 April 1964)

Judgement Date : april/1964, Citation : 1964 Latest Caselaw 116 SC

Headnote :

The Champaran Cane Concern, the appellant, conducted agricultural activities on land owned by two individuals. One of these individuals held a four annas share in a rupee, while the other held twelve annas. They appointed a common manager to facilitate cultivation and management. However, there was...

Devji @ Deviji Shivji Vs. Maganlal R. Athrana & Ors [1964] INSC 108 (1 April 1964)

Judgement Date : april/1964, Citation : 1964 Latest Caselaw 108 SC

Headnote :

The plaintiff-appellant filed a lawsuit against the defendants-respondents seeking the recovery of Rs. 57,000/-. The appellant held permanent leasehold rights over a specific colliery. On January 31, 1949, the appellant granted a sub-lease of the colliery to respondent No. 4 for a duration of 5 year...

Firm Girdhar Mal Kapur Chand Vs. Firm Dev Raj Madan Gopal [1963] INSC 25 (11 February 1963)

Judgement Date : february/1963, Citation : 1963 Latest Caselaw 25 SC

Headnote :

The respondent, a partnership firm, initiated a lawsuit to recover the amount owed to it, along with interest, for the purchases and sales of cotton seeds and bales of cotton conducted on behalf of the appellant firm. In its defense, the appellant acknowledged the existence of trade relations with t...

M/S. Tulsidas Khimji Vs. Their Workmen [1962] INSC 138 (11 April 1962)

Judgement Date : april/1962, Citation : 1962 Latest Caselaw 138 SC

Headnote :

The appellants are a registered partnership firm operating under the name Messrs. Tulsidas Khimji.The firm consists of six partners and engages in four distinct types of business. The respondents are the employees of the firm.Disputes emerged between the appellants and the respondents, leading to a...

Fazal Bhai Dhala Vs. Custodian-General of Evacuee Property, Delhi [1961] INSC 109 (21 March 1961)

Judgement Date : march/1961, Citation : 1961 Latest Caselaw 109 SC

Headnote :

F, the appellant, and his brother A were partners in a hides and skins business. On August 10, 1949, A executed a deed of sale for certain immovable properties in Orissa and Madras, transferring them to F. Additionally, a deed of dissolution of the partnership was executed on August 12, 1949, statin...

Purushottam Umedbhai & Co. Vs. M/S. Manilal And Sons [1960] INSC 168 (7 October 1960)

Judgement Date : october/1960, Citation : 1960 Latest Caselaw 168 SC

Headnote :

The respondent, a business entity operating in Singapore, initiated a lawsuit in the firm\'s name against the appellants for breach of contract. The lawsuit was signed and verified on behalf of the firm by an individual named \'D\', who acted under a power of attorney granted by only one of the part...

Seth Badri Prasad & Ors Vs. Seth Nagarmal & Ors [1958] INSC 127 (9 December 1958)

Judgement Date : december/1958, Citation : 1958 Latest Caselaw 127 SC

Headnote :

When cloth control was implemented in Rewa State, 25 cloth dealers from Budhar, including the thirteen appellants, established an Association to gather their allocated cloth quota and sell it for profit. The Association operated under a President and a key worker, maintaining accounts and distributi...

Dulichand Lakshminarayan Vs. The Commissioner of Income-Tax, Nagpur [1956] INSC 14 (17 February 1956)

Judgement Date : february/1956, Citation : 1956 Latest Caselaw 14 SC

Headnote :

In relation to the assessment for the year 1949-1950 of the unregistered firm Dulichand Lakshminarayan, an application was submitted under section 26-A of the Indian Income Tax Act, 1922, to the Income-Tax Officer in Raigarh, seeking registration as a firm based on a Deed of Partnership dated Februa...