Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Assessment of unregistered firms: officer may assess as registered firm where aggregate tax under that route would be higher. Section 183 empowered the Assessing Officer to either determine tax by assessing the unregistered firm on the basis of its total income or, if the officer concluded that the aggregate tax under a registered-firm assessment (firm plus partners) would be greater, to make the assessment as if the firm were registered; where that procedure was applied, sub-sections (2), (3) and (4) of section 182 were to apply as they do for a registered firm.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assessment of unregistered firms: officer may assess as registered firm where aggregate tax under that route would be higher.
Section 183 empowered the Assessing Officer to either determine tax by assessing the unregistered firm on the basis of its total income or, if the officer concluded that the aggregate tax under a registered-firm assessment (firm plus partners) would be greater, to make the assessment as if the firm were registered; where that procedure was applied, sub-sections (2), (3) and (4) of section 182 were to apply as they do for a registered firm.
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