Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Board: Assess Partners and Firms Together, Avoid Provisional Share Income for Partners, Ensure Consistency in Tax Cases.</h1> Partners should be assessed in the same Ward or Circle as the firm. The Board emphasizes that partners' cases should not automatically be classified as scrutiny cases if the firm's case is under scrutiny. Assessments for firms and partners should be completed simultaneously, avoiding provisional share income assessments for partners. If the firm's assessment is under the Summary Assessment Scheme, partners' cases should not be completed using provisional share income. This instruction aims to streamline the assessment process and ensure consistency in handling partners' and firms' tax cases.
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