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2013 (11) TMI 1448 - HC - Income TaxAssessee aggrieved - appeal before tribunal - whether a partner can be aggrieved person for an order against the Partnership Firm - Held that:- The aggrieved assessee is one who is liable to pay tax in terms of the order against which the appeal is preferred - The CIT (A) has held that the UK firm – PONP is taxable in India and the share of profits of the appellant is exempt from income under Section 10(2A) - Once the partnership firm is taxable in India then the appellant's would become liable to pay tax under Section 188A - When an assessment order is passed in respect of the partnership firm, partners would be liable to pay tax not paid by the partnership firm by virtue of the order of CIT(A) - Decided in favour of assessee.
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