Sec. 64(1)(iii)

Sec. 2(23), Sec. 64(1)(iii)

Andhra Pradesh H.C : Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law, in holding that the share income of the assessee’s minor children was assessable in the firm under s. 182(3) of the IT Act and that it could not be included in the hands of the non-resident assessee in his individual assessment under s. 64(1)(iii) of the Act ?

High Court Of Andhra Pradesh CIT vs. B. Narasimha Rao Sections 2(23), 64(1)(iii), 182(3) B. Sudershan Reddy & N.V. Ramana,

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