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    Income Tax

    Rate of tax - The claim of the assessee that it should not be...

    Assessee taxed at maximum marginal rate; PAN indicates Body of Individuals classification, not Trust.

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    Income TaxNovember 1, 2018Case LawsAT

    Rate of tax - The claim of the assessee that it should not be taxed at maximum marginal rate is not tenable as the PAN of the assessee suggests that the assessee is a Body of Individuals and not 'Trust' as the fifth character of PAN is 'B' and not 'T' which should be the case of Trust.

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