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<h1>Non-resident Indian partners not liable for firm income tax. Tribunal decision upheld.</h1> The High Court of Madras held that non-resident Indian partners in a firm were not liable to pay tax on income from the firm. The Tribunal's decision to ... - The High Court of Madras ruled that non-resident Indian partners in a firm were not liable to pay tax on income from the firm. The Tribunal's decision to set aside the additional tax imposed on the assessee under section 143(1A) was upheld. The inclusion of share income from the partnership firm was considered an adjustment permitted under section 143(1)(c), and additional tax was not chargeable under section 143(1A) for the assessment years 1991-92 and 1992-93.
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