Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1986 (4) TMI 108 - ITAT DELHI-AExtract: ....... Act and has endorsed the view that in view of the position prevailing under the partnership law in terms of s. 42(c), the ITO in such cases cannot invoke s. 271 (1) (a) and it had to be held to be case of succession. Following with respect Bal Kishan Dass Hari Kisan Das we would maintain the order of the AAC as correct. 6. The appeal is dismissed.
|