Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

Assessment of partnership firm as AOP - non filing of ...

Income Tax

December 9, 2015

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

View Source

 


 

You may also like:

  1. Partnership firm or AOP - original partnership deed was not with the assessee but was filed before the Registrar of Companies. Before the Assessing Officer a typed copy...

  2. Assessment of partnership firm as AOP - compliance with the provisions of Section 184 - even though, in a registered partnership firm though names of five partners...

  3. Status of the partnership firm treated as AOP - partnership deed is executed on an inadequate stamp paper - Department is accepting all the genuineness of existence of...

  4. Salary and interest paid to partners - provisions of Section 184 of the Income tax Act, 1961 are directory and not mandatory – defect of not filing copy of partnership...

  5. Denial of claim of deduction of partnership remuneration and interest - the status of appellant has to be taken as AOP - no genuine partnership firm was in existence - AT

  6. Disallowance of interest and remuneration paid to the partners - change in the partnership deed - If the assessee has filed the partnership deed during the assessment...

  7. Unexplained bank deposit - ingenuity of firm - AO doubted that the partnership deed was not registered - that cannot be made a basis for not treating the firm as a genuine - AT

  8. Deduction u/s 10A - Condonation of Delay in filing Return u/s 139(1) - Provisions of the proviso to Section 10A(1A) is mandatory and not merely directory - AT

  9. Reassessment u/s 147 without service of Notice u/s 143(2) - whether Notice under section 143(2) to be directory and not mandatory - held as mandatory - HC

  10. Allowability of unabsorbed depreciation of amalgamating company – Form No. 62 not filed – filing of form is only directory and not mandatory - claim allowed - AT

 

Quick Updates:Latest Updates