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Income Tax - Highlights / Catch Notes

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Joint and several liability of partners for tax payable by firm ...


Court Rules Ex-Partner Not Liable for Firm's Tax Arrears Post-Retirement u/s 188A.

April 16, 2020

Case Laws     Income Tax     HC

Joint and several liability of partners for tax payable by firm - legality and validity of order passed u/s 188A directing to make payment of the tax arrears as mentioned in the order - petitioner having retired as partner of the firm with effect from 31.03.2012 raising any demand against the petitioner for assessment year 2013-14 and onwards does not arise - HC

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