Meaning of “Instrument”

Case Name : Cit Vs. Rajmohan Saha

Citation :[1991] 190 ITR 236 (GAUHATI)

Court : Gouhati High Court

Section : 184 TO 187

Meaning : The word ‘instrument’ has been used in section 184(1) of the act in the sense of a writing a document or, as observed in rose v. Otis, 33 p. 77, 5 Cols. App. 472, 473 (Quoted in 44 corpus juris secundum, p. 420), A formal expression in writing of some agreement or obligation, or of some act upon which the rights of the parties are dependent. The word ‘instrument’ cannot be given too narrow a construction so as to mean only a regular deed of partnership.