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)
Appeal by partner: partner may challenge firm income apportionment to appellate authority but not in appeal on own assessment. 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.
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.
Appeal by partner: partner may challenge firm income apportionment to appellate authority but not in appeal on own assessment.
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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