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2010 (11) TMI 763 - KERALA HIGH COURTAssessment u/s 184 - whether the assessees which are partnership firms running bar hotels with a single bar licence obtained from the Excise Department in the name of only one of the partners, are entitled to registration as a firm or could be regarded as genuine firm under section 185 for the purpose of assessment in the status of registered firm/firm - Held that:- The assessee-firms are carrying on business strictly in accordance with rule 13 of the Foreign Liquor Rules and Condition 13 of the FL-3 licence inasmuch as the constitution of the firm for carrying on business in liquor with the licence held by one of the partners is a permissible activity and the firms so constituted are genuine firms which are entitled to be assessed in the status of firms and for periods when registration is required under section 185, the firms are entitled to be assessed as registered firms subject to their satisfying other conditions - dismiss all the appeals filed by the Revenue.
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