https://www.taxtmi.com/circulars?id=8833 The Board directs that export-profits rebate may be allowed both to a registered firm and to its partners, following the High Court ratio, and supersedes an earlier Board letter that restricted allowance to either the firm or the partners. This position is to be applied in pending assessments and conceded in appeals and revision petitions against completed assessments under the Finance Acts. en-us Wed, 08 Mar 1972 00:00:00 +0530 Fri, 27 May 2011 18:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8833 The Board directs that export-profits rebate may be allowed both to a registered firm and to its partners, following the High Court ratio, and supersedes an earlier Board letter that restricted allowance to either the firm or the partners. This position is to be applied in pending assessments and conceded in appeals and revision petitions against completed assessments under the Finance Acts. Circulars Income Tax Wed, 08 Mar 1972 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8833