High Court of Rajasthan directs Tribunal to decide tax rate for assessee as association of persons

The High Court of Rajasthan directed the Tribunal to draw up a statement of the case and refer questions of law regarding the applicability of section 164(1) and the tax rate for an assessee treated as an association of persons. The Tribunal's decision to uphold the Appellate Assistant Commissioner's ruling on known beneficiaries and tax rates was questioned.

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The High Court of Rajasthan directed the Tribunal to draw up a statement of the case and refer questions of law regarding the applicability of section 164(1) and the tax rate for an assessee treated as an association of persons. The Tribunal's decision to uphold the Appellate Assistant Commissioner's ruling on known beneficiaries and tax rates was questioned.

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