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2009 (10) TMI 155 - PATNA HIGH COURTAssociation of person under section 2(31) – Suppression – The assessee was husband and wife and owned a nursing home in the name of M/s Alok Nursing Home, in equal proportions. The Assessing Officer held that for the assessment year 1995-96 and 1997-98 came to the conclusion that the venture constituted an association of person. In this case Patna High Court held that Alok Nursing Home cannot be treated as an association of persons of the two assessees. , the appeals are, allowed, the order of the learned Tribunal is hereby set aside, and that of the learned Commissioner of Income-tax (Appeals) is hereby restored. – Decision in favor of assessee – against the revenue
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