https://www.taxtmi.com/caselaws?id=66159 The Tribunal dismissed the appeal, ruling that no double taxation occurred as the share income was apportioned after deduction of firm's tax, in accordance with statutory provisions. The Tribunal upheld the assessment, emphasizing that the relief against double taxation was already granted in the computation of the apportioned income, and the tax levy on the total income of the registered firm was mandatory under the Finance Act. en-us Tue, 27 Apr 1982 00:00:00 +0530 Mon, 21 Feb 2011 18:15:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66159 The Tribunal dismissed the appeal, ruling that no double taxation occurred as the share income was apportioned after deduction of firm's tax, in accordance with statutory provisions. The Tribunal upheld the assessment, emphasizing that the relief against double taxation was already granted in the computation of the apportioned income, and the tax levy on the total income of the registered firm was mandatory under the Finance Act. Case-Laws Income Tax Tue, 27 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66159