1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Dispute over individual vs. AOP status resolved by ITAT in favor of individual assessee</h1> The Appellate Tribunal ITAT GAUHATI dismissed the Department's appeal against the AAC's order directing assessment of the assessee as an individual ... - The Department appealed the order of the AAC directing assessment of the assessee as an individual instead of an AOP for his 1/3rd share in property bequeathed by his grandfather. The AAC found the assessee had a definite 1/3rd share in the property under Hindu Law, so the Department's appeal was dismissed. The ITO was directed to make fresh assessments accordingly. (Case: Appellate Tribunal ITAT GAUHATI, Citation: 1984 (2) TMI 162 - ITAT GAUHATI)
TaxTMI 
TaxTMI 
