https://www.taxtmi.com/caselaws?id=69584 The Appellate Tribunal ITAT MADRAS-B upheld the Assessing Officer's adjustments on non-resident assessees' share income from firms under section 143(1)(a) and additional tax under section 143(1A. The Tribunal ruled that the share income should be included in total income and assessed to tax, with the tax on non-resident partners' share paid by the firm. It clarified that additional tax should only apply to adjustments under section 143(1)(a) and not 143(1)(c), and that tax on non-resident partners should be demanded from the firms. The appeals were partially allowed, granting some relief to the assessees. en-us Fri, 12 May 1995 00:00:00 +0530 Thu, 07 Apr 2011 17:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69584 The Appellate Tribunal ITAT MADRAS-B upheld the Assessing Officer's adjustments on non-resident assessees' share income from firms under section 143(1)(a) and additional tax under section 143(1A. The Tribunal ruled that the share income should be included in total income and assessed to tax, with the tax on non-resident partners' share paid by the firm. It clarified that additional tax should only apply to adjustments under section 143(1)(a) and not 143(1)(c), and that tax on non-resident partners should be demanded from the firms. The appeals were partially allowed, granting some relief to the assessees. Case-Laws Income Tax Fri, 12 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69584