Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1981 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (7) TMI 137 - ITAT MADRAS-BExtract: .......nical view of law relating to partnership. Such a narrow view has been taken either at the instance of the audit or by mere change of opinion. In either case, there is no jurisdiction in any view of the matter, we have no reason to differ from the conclusion of the first appellate authority. 7. In the result, the departmental appeals are dismissed.
|