Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2003 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (2) TMI 154 - AT - Income TaxExtract: .......to take a different view. 12. In view of the above discussion, we are of the considered opinion that there is business activity in order to constitute a valid Partnership Firm. Since there is firm and since the other conditions are fulfilled, the firm is to be treated as registered firm. 13. In the result, all the appeals are accordingly dismissed.
|