Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1984 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (9) TMI 49 - HC - Income TaxExtract: .......ssable entity, but when once he becomes partner, the bar imposed under s. 40(b) is immediately attracted. Therefore, the Tribunal, in our opinion, is not correct in taking into consideration the dual capacity of Smt. Gangamma while considering the scope of s. 40(b). In the result, we answer the question in the negative and in favour of the Revenue.
|