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The Supreme Court of India, in Gherulal Parakh v. Mahadeodas Maiya & Others, addressed the legality of a partnership whose primary business involved entering into

The Supreme Court of India, in Messrs. Howrah Trading Co., Ltd. v. The Commissioner of Income-Tax, Calcutta, addressed whether an assessee who receives dividend income

The case Om Prabha Jain v. Gian Chand & Another, [1959] Supp. 516 S.C.R. revolves around the interpretation and applicability of certain provisions under the