Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1980 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1980 (6) TMI 62 - ITAT DELHI-DExtract: .......the constitution of the firm. But that the said provision did not warrant making of composite assessment on the newly constituted firm so as to cover also the income relating to a period prior to such change in the constitution of the firm. We, therefore, see no reason to disturb the Commissioner s finding. Department fails. 5. Appeal is dismissed.
|