https://www.taxtmi.com/caselaws?id=71619 The Tribunal upheld the CIT(A)'s decision that the assessees were entitled to registration under section 185 and that the business income of M/s. Rural Agencies could not be clubbed with M/s. Rural Suppliers. The Tribunal emphasized the validity of the partnerships under the Indian Partnership Act, 1932, and the lack of interlacing or interlocking of funds and management between the two firms. The Revenue's appeals were dismissed, affirming the CIT(A)'s orders. en-us Thu, 14 Sep 2000 00:00:00 +0530 Tue, 26 Apr 2011 11:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=71619 The Tribunal upheld the CIT(A)'s decision that the assessees were entitled to registration under section 185 and that the business income of M/s. Rural Agencies could not be clubbed with M/s. Rural Suppliers. The Tribunal emphasized the validity of the partnerships under the Indian Partnership Act, 1932, and the lack of interlacing or interlocking of funds and management between the two firms. The Revenue's appeals were dismissed, affirming the CIT(A)'s orders. Case-Laws Income Tax Thu, 14 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=71619