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          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.

          <h1>Appeal by partner: partner may challenge firm income apportionment to appellate authority but not in appeal on own assessment.</h1> Where partners are individually assessable on their shares of a firm's income, a partner may appeal to the designated appellate authority against an assessing officer's determination of the firm's total income, loss or the apportionment between partners; however, the partner cannot agitate those firm apportionment matters in any appeal brought against an order determining his own individual total income or loss.

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