https://www.taxtmi.com/caselaws?id=64970 The ITAT dismissed the appeal, affirming the Commissioner (Appeals) decision to assess the firm as an unregistered firm. The court highlighted the inapplicability of section 183(b) in cases where losses are determined in the assessment of the firm, emphasizing adherence to the law and relevant Supreme Court precedents in interpreting and applying tax provisions. en-us Fri, 07 Aug 1992 00:00:00 +0530 Fri, 11 Feb 2011 14:00:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64970 The ITAT dismissed the appeal, affirming the Commissioner (Appeals) decision to assess the firm as an unregistered firm. The court highlighted the inapplicability of section 183(b) in cases where losses are determined in the assessment of the firm, emphasizing adherence to the law and relevant Supreme Court precedents in interpreting and applying tax provisions. Case-Laws Income Tax Fri, 07 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64970