Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1981 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1981 (3) TMI 26 - KARNATAKA HIGH COURTExtract: ....... in the contention of the learned counsel for the accountable person that the value of the goodwill did not pass on to the accountable person on the death of the deceased partner and consequently it was not liable to tax under the provisions of the Act. In the result, we answer the question in the affirmative, i. e., against the accountable person.
|