Laws / Income Tax Law / 2(44)
2(44) - partnership
2(44) "partnership" has the same meaning as assigned to it in the Partnership Act, 1932;
Sec 4 of the Partnership Act, 1932.
Definition of "partnership", "partner", "firm" and "firm name"
4. "Partnership" is the relation between persons who have agreed to share the profits of a business carried on by a...
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