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Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1994 (10) TMI HC This

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1994 (10) TMI 5 - HC - Income Tax

Partnership firm dissolved, former partners filed individual returns, sought to compound tax under section 65 of the Act. Commissioner set aside permission, directed individual assessment. High Court held Commissioner's order invalid, restored permission for tax composition. Revision applications allowed, no costs.

 

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