The assessee firm which is only a representative of these ...

Income Tax Dispute: Firm's Role as Representative Excludes Partnership Taxation on Managed Companies' Income.

November 22, 2013

Case Laws     Income Tax     AT

The assessee firm which is only a representative of these companies and is carrying out its obligation for filing of the return of income as well as managing the entire affairs - Income per-se cannot be taxed in the hands of the assessee as a partnership firm but as a representative of these two companie - AT

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