Partnership Firm Assessed as AOP Due to Non-Filing; Section 184(2) Not Mandatory, Assessed as 'Firm' Instead.

Assessment of partnership firm as AOP - non filing of partnership deed - the provision of section 184(2) is not mandatory and is only directory as the similar language has been used u/s 80IA(7) - assessee be assessed as ‘firm’ not as ‘AOP’ - AT .....

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