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COMMISSIONER OF INCOME-TAX, RAWALPINDI versus MESSRS LYALLPUR COLD STORAGE, LAHORE ROAD,\'LYALLPUR AND OTHERS.

Words created under section 26A a 2 (11) (c) (ii) [as amended by Section 6, the Finance Act (V 1965)] by an instrument of contribution Words substituted for words means that a firm that already existed was given legal or official form even under the word \ by \ after the word substitution, A firm will be entitled to enrollment that was already in place through an oral agreement, based on the terms and conditions that were incorporated into a document at the end of last year of a firm based on the tools executed at the time of the fog. Q Can be enrolled individually and can have a long-lasting effect patent advocate from Makran lawyer