In determining whether a group of persons is or is not a firm or whether a person is or is not a par...........

Indian Partnershoip Act (IPA) 1930 Introduction

In determining whether a group of persons is or is not a firm, or whether a person is or is not a partner in a firm, regard shall be had to –

the real relation between the parties

the fiduciary relation between the partners

the real relation between the parties as shown by all relevant facts taken together

apparent relation between the partners

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Explanation:

Section 6 of Partnership Act - Mode of determining existence of partnership. In determining whether a group of persons is or is not a firm, or whether a person is or is not a partner in a firm, regard shall be had to the real relation between the parties, as shown by all relevant facts taken together