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1 - 10 of 18 (0.33 seconds)Section 17 in The Income Tax Act, 1961 [Entire Act]
Section 27 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 2 in The Income Tax Act, 1961 [Entire Act]
Section 3 in The Income Tax Act, 1961 [Entire Act]
R. Anandakumar And Ors. vs State Of Tamil Nadu on 21 March, 1989
30. We, therefore, hold that the decision rendered by the Division Bench in the case of R. Anandkumar & Ors. vs. State of Tamil Nadu (supra) is erroneous and we overrule the same. We hold that the absence of individual holding of land by a partner of a registered firm or of an unregistered firm treated as registered, does not disentitle such a partner from applying for composition of agricultural income-tax, under s. 65(3) of the Act.