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2012 (6) TMI 541 - MADHYA PRADESH HIGH COURTPartnership firm or AOP - during the course of assessment proceedings he could not produce the certified copy of the Partnership Deed as required to have been filed under Section 184(2) of the Act – AO denied the assessee the status of the firm and assessed it in the status of Association of Persons (AOP). As a result he disallowed deductions of salary and interest paid to the partners – Held that:- original partnership deed was not with the assessee but was filed before the Registrar of Companies. Before the Assessing Officer a typed copy of the partnership deed duly signed by all the partners was filed. During assessment proceedings a notarized copy of the partnership deed was filed, in the circumstances the CIT(A) has not committed any error in holding that there was sufficient compliance of Section 184(2) of the Act. appeal fails and is hereby dismissed
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