Partners’ shares of agricultural income from the firms cannot be included for rate purpose while computing their other income.
ASSISTANT COMMISSIONER OF INCOME TAX vs. SMT. CHANDRI N. SHAH
ITAT, NAGPUR BENCH
K.P.T. Thangal, J.M.
ITA Nos. 602 & 603/Nag/1996; Asst. yrs. 1993-94 ...
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